A. As to the real estate indicated in the separate sheet on July 20, 2015, the Plaintiff completed the establishment registration of a neighboring mortgage (hereinafter “mortgage”) with the period of KRW 40 million as of July 20, 2015, the contract establishing the ground for registration and the maximum amount of debt as of July 20, 2015.

B. In order to preserve the tax claim against Defendant B, Defendant C seized the secured debt of the instant mortgage on November 29, 2017, and on November 29, 2017, the registration of seizure was entered by means of additional registration on the registration of establishment of mortgage on the instant nearby mortgage.

C. On October 27, 2017, Defendant C received a seizure and collection order as to the secured debt of the instant collateral security by Suwon District Court 2017TT, 19118, and on December 15, 2017, the registration of seizure was entered in the method of additional registration in the registration of establishment of the instant collateral security.

On June 1, 2018, Defendant D was ordered to seize the secured debt of the instant collateral security, and on July 5, 2018, the registration of seizure was entered on the registration of establishment of the instant collateral security.

[Ground of recognition] Unsatisfy, Gap evidence No. 1, Eul evidence No. 1, the purport of the whole pleadings

2. In preparation for seizure, etc. on real estate recorded in the separate sheet by the Plaintiff’s obligees, the Plaintiff’s assertion as to the cause of the claim completed the registration of the establishment of the neighboring mortgage of the instant case in the future

The instant right to collateral security was established in a state where the Plaintiff had no obligation against the Defendant B to avoid compulsory execution by the obligee, and there is no legal act establishing separate right to collateral security other than the act of establishing the right to collateral security. Thus, the attachment of Defendant C, and Co., Ltd.’s seizure of the instant right to collateral security and the instant right to collateral security under the name of Defendant B is also null and void.

3. The judgment of the court below is a mortgage created by setting only the maximum amount of the debt to be secured and reserving the determination of the debt in the future.