2. The costs of appeal shall be borne by the Defendants.

3. Judgment of the first instance.

A. The director of the Cheongju Tax Office under the Plaintiff’s claim against D notified D of the value-added tax for the year 200, the transfer income tax for the year 200, the transfer income tax for the year 2002, 2003, and 2008. The director of the Cheongju Tax Office under the Plaintiff’s jurisdiction notified D of the transfer income tax for the year 2005, but D did not pay it. However, D’s tax claim against D for which the tax liability was established between September 30, 200 and August 31, 2008 as shown in the attached Table 1 (= value-added tax for the year 200 KRW 3,470, the transfer income tax for the year 200, the transfer income tax for the year 200 KRW 1,123,240, the transfer income tax for the year 203, the transfer income tax for the year 2005, the transfer income tax for the year 2006, the transfer income tax for the year 2608.

B. The transfer of ownership to the Defendants of D and the cancellation of the registration of the establishment of neighboring mortgage against D is 1) the ownership of Cheongju-gu Seoul Metropolitan Government 50 square meters (hereinafter “C real estate”).

(2) As to Defendant A, who is his father, completed the registration of ownership transfer as of April 1, 2009 by the Cheongju District Court received on April 2, 2009. On April 1, 2009, the registration of ownership transfer is completed as of April 1, 2009. At the time of Cheongju-si, a Cheongju-si, the maximum debt amount of which is KRW 40,000,000, the registration of the establishment of a neighboring agricultural and fishery products wholesale market credit cooperative (hereinafter referred to as “the establishment of a neighboring mortgage”) and the registration of the establishment of a neighboring mortgage (hereinafter referred to as “the establishment of a neighboring mortgage of No. 1”) of Defendant A, the maximum debt

(2) The registration of the establishment of a neighboring mortgage was completed on April 6, 2009 on April 10, 2009, and on April 2, 2009, the registration of the establishment of a neighboring mortgage No. 2 was revoked on April 2, 2009, respectively. (2) Defendant B, who is a Dong book, on April 6, 2009, completed the registration of the establishment of a neighboring mortgage under Article 37959, on April 6, 2009, on the basis of sale as of April 6, 2009.

C. At the time of the completion of each of the above registration of ownership transfer as to the property status D, D shall not exceed the active property as shown in the attached Table 2.