1. All of the instant lawsuits are dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. The Plaintiff’s assertion is a pecuniary claim with respect to G as the principal and interest of loan. The Defendants, who were obligated to pay inheritance tax with respect to the deceased H’s inheritance, are obligated to pay each amount stated in the purport of the claim as compensation within the scope of their respective share of liability to the Plaintiff subrogated G by the deceased H’s heir who paid inheritance tax of KRW 209,970,710 in excess of their share of liability.

2. We examine ex officio determination as to the necessity of preservation of the instant lawsuit on the legitimacy of the instant lawsuit.

In a case where a creditor’s right to a creditor to be preserved by subrogation is a monetary claim against a debtor in subrogation of a debtor, the need for preservation is recognized. Thus, in principle, a creditor may exercise the creditor’s right to a third debtor in subrogation of a debtor only when the debtor is insolvent (see, e.g., Supreme Court Decision 2008Da76556, Feb. 26, 2009). As can be seen, the need for preservation, which is a requirement for exercising the creditor’s subrogation right, should be determined at the time of the closing of argument in the fact-finding court (see, e.g., Supreme Court Decision 75Da1086, Jul. 13, 1976). The burden of proof

Furthermore, if such preservation is not deemed necessary, the lawsuit is unlawful (see, e.g., Supreme Court Decision 2010Da39918, Aug. 30, 2012). However, according to the evidence evidence evidence evidence evidence Nos. 5, 8, and 9 (including the number of branches; hereinafter the same shall apply), the amount of the principal and interest of a loan owed by G to the Plaintiff as of September 1, 2016 is 275,426,46 (= KRW 86,860,996, KRW 18,565,450), and the amount of the principal and interest of a loan owed by G to the Plaintiff as of September 1, 2016 is registration of seizure on the ground of tax delinquency in addition to the provisional seizure based on the Plaintiff’s principal and interest of a loan against G owned real estate, it is recognized that the registration of seizure on the ground of tax delinquency and the mortgagee’s establishment of a mortgage has completed the said tax arrears and the said tax amount.