1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by each person;

1. On October 2012, E, which failed to pay local taxes to the Plaintiff’s gist of the Plaintiff’s assertion, transferred the right to building permission, etc. to Defendant A’s husband F to KRW 100 million, and F, upon F’s recommendation, completed provisional registration on November 13, 2014 on the ground of trade reservation in the future of Defendant A.

On the other hand, on June 3, 2015, Defendant B and C received the decision of provisional seizure against the above provisional registration in the name of Defendant A and completed the registration of provisional seizure.

However, F does not pay to E the acquisition price of the above acquisition contract, such as the above construction permit, until now, and the Plaintiff terminates the above acquisition contract by subrogation of E in order to preserve tax claims against E, and accordingly seek the cancellation of the provisional registration of transfer of ownership under the name of the Defendant A whose invalidity of the cause is registered.

Since Defendant B and Defendant C are a third party with an interest in the registration, they seek consent on the registration of cancellation of the above provisional registration.

2. In a case where the right of a creditor to be preserved by subrogation in a creditor subrogation lawsuit is not recognized, the creditor himself/herself becomes the plaintiff and is no longer entitled to exercise the right of a third debtor against the third debtor, and thus, the subrogation lawsuit is unlawful and dismissed.

(See Supreme Court Decision 94Da31549 delivered on November 8, 1994). This legal doctrine also applies where a preserved claim is extinguished during a creditor subrogation lawsuit.

(See Supreme Court Decision 2008Da37223 Decided October 23, 2008). The fact that Defendant A paid KRW 12,982,900 to the Plaintiff on May 4, 2018 is either a dispute between the parties concerned or may be acknowledged according to the evidence No. 1.

Therefore, since the plaintiff's taxation claim, which is the preserved claim against E, has expired, the plaintiff lost the ability to exercise his right to perform the lawsuit against the defendants, and the lawsuit of this case, which is the creditor subrogation lawsuit, was unlawful.

3. Conclusion.