A. The Plaintiff is a tax creditor of Nonparty B.

On December 30, 1998, the Plaintiff seized the real estate indicated in the separate sheet (hereinafter referred to as “instant real estate”) owned by B to collect the delinquent tax amount of B on December 30, 1998, and related thereto B’s delinquent national tax (unit: source) by February 19, 2018, the date of the instant lawsuit is as follows.

The aggregate amount of internal tax in the year of the management number of the tax items code - 133,214,00 235,788,300 102,574,300 C 1981-6-10 C 19981-6,601, 200 C 135,583,580 5860,860 582,6982,60,60 1981-6-10 D 1998,612,80 global income tax on November 30, 1998

B. As to the instant real estate, the provisional registration of the right to claim ownership transfer became the final provisional registration right holder due to the successive transfer.

① On June 20, 1998, E completed the provisional registration of the right to claim ownership transfer on the ground of trade reservation as of August 20, 1997 (hereinafter “the provisional registration of this case”).

② On July 25, 2003, F completed the previous supplementary registration with respect to the provisional registration of this case on the grounds of transfer of contract as of July 24, 2003.

③ On October 14, 2004, the Defendant completed the provisional registration of this case on October 12, 2004 by reason of transfer from October 12, 2004.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2, the purport of the whole pleadings

2. Both claims;

A. The Plaintiff Defendant’s right to conclude a pre-sale agreement with respect to the instant real estate ceased to exist after the lapse of the exclusion period as of October 14, 2014, which was ten years from October 14, 2004, the date of the pre-sale agreement.

Nevertheless, as a tax obligor B does not seek the cancellation of the provisional registration of this case against the Defendant, the Plaintiff seeks the cancellation of the provisional registration of this case in subrogation of B for the preservation of tax claims against B.

B. The provisional registration of this case by the Defendant is a provisional registration for security in the following circumstances:

① B borrowed KRW 90 million from E among the purchase price of the instant real estate.