A. Defendant A received on July 18, 2013 from the Ulsan District Court to Defendant C.

A. The Plaintiff is a local government with the authority to collect local income tax in accordance with the Framework Act on Local Taxes, the Local Tax Collection Act, the Seoul Special Metropolitan City Ordinance on Market Price Basic. E is a debtor who is delinquent in paying capital gains from local income tax, and Defendant A and B are children of Defendant A and E.

B. The Plaintiff’s taxation claim E does not pay the transfer income tax as the ownership was transferred due to the sale and purchase of real estate owned by the Plaintiff from 2011 to 2015, or the compulsory sale by official auction. The details are as follows.

[Attachment 6] 1: 0. 2. 10. 12. 10. 2, 201. 10. 10. 58, 200, 30. 16. 3, 20. 6. 3, 10. 16. 4, 20, 10. 6. 16. 3, 20, 16. 10, 205, 20. 16. 3, 20, 205, 20. 10, 206. 4. 3, 205, 206. 3, 205, 10. 16. 16. 3, 205, 206. 14. 3, 205, 206. 14. 16. 3, 2014

C. 1) On April 30, 2007, E related to each of the instant real estate, on April 30, 2007, as indicated in the separate sheet No. 1, owned by Defendant C (hereinafter “instant real estate No. 1”).

As to the registration of creation of a mortgage over the maximum debt amount of 2.5 billion won. On December 1, 201, Defendant C applied for a voluntary auction on the instant real estate No. 1. At the said auction procedure, Defendant C awarded a successful bid on January 18, 2013 and completed the registration of ownership transfer under Defendant C’s name on January 22, 2013. (2) Defendant C and the Defendant on July 12, 2013.