1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On October 4, 2011, the Defendant seized the instant real estate, the ownership transfer registration of which was completed in the name of the delinquent taxpayer B (hereinafter “ delinquent taxpayer”) to collect value-added tax of KRW 52,590,640, which was defaulted by B on October 4, 201.

(hereinafter “instant attachment disposition”). (b)

On November 20, 2013, the Plaintiff completed the registration of ownership transfer based on sale on November 5, 201.

C. On June 18, 2015, the Plaintiff applied for the cancellation of attachment on the instant real estate, but the Defendant notified the Plaintiff on June 30, 2015 that he/she would refuse to file an application for cancellation of attachment.

(hereinafter “instant refusal disposition”) D.

On July 8, 2015, the Plaintiff appealed and filed a request for examination with the Commissioner of the National Tax Service, but the Commissioner of the National Tax Service rendered a decision to dismiss the Plaintiff’s request on October 26, 2015.

[Ground of recognition] Facts without dispute, entry of Gap evidence Nos. 4, 5, 6, 9, and the purport of the whole pleadings

2. Whether the rejection disposition of this case is legitimate

A. The Plaintiff asserted that the Plaintiff acquired the right to sell shares by jointly investing 50% with the delinquent taxpayer, but on December 6, 2010, acquired the shares of the delinquent taxpayer from the delinquent taxpayer. On December 21, 2010, the Plaintiff concluded a sales contract for the instant real estate under the name of the delinquent taxpayer and paid all the remainder of the sales price, excluding loans of KRW 80,000,000, until June 21, 2011.

The Plaintiff completed the registration of ownership transfer in the name of a delinquent on June 24, 201 due to the restriction on resale under the Housing Act. The Plaintiff, in the name of a delinquent on June 24, 201, prepared a sales contract as of November 5, 201 for the registration of ownership transfer with respect to the instant real estate, and filed a lawsuit against a delinquent taxpayer on November 5, 201 and completed the registration of ownership transfer in the future of the Plaintiff on November 20, 2013 according to the final and conclusive judgment.

As such, the real estate of this case at the time of the instant seizure disposition.