The plaintiff's claim is dismissed.

Litigation costs shall be borne by the plaintiff.

1. Basic facts

A. As to each real estate listed in the separate sheet (hereinafter “each of the instant real estate”), B completed the registration of transfer of ownership on May 31, 2005.

B. On September 29, 2006, the Defendant registered the establishment of the right to collateral security (hereinafter “registration of creation of the right to collateral security”) with the debtor B, and with the maximum amount of the claim amount of KRW 200 million, with respect to each of the instant real estate.

(c)

Han Part B failed to pay the transfer income tax and comprehensive income tax, and the Plaintiff, a tax creditor, seized each of the instant real estate in order to collect the amount of delinquent tax (the real estate listed in the attached list No. 1: the real estate listed in the attached list No. 2: the seizure on March 28, 2012 and the attached list No. 3 and 4: the real estate listed in the attached list No. 3 and No. 4: the seizure on November 4, 201).

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 and 2, the purport of the whole pleadings

2. Summary of the plaintiff's assertion

A. The registration of creation of the instant right to collateral security does not have any secured obligation. Even if the secured obligation exists, even if the secured obligation was at least that occurred before September 29, 2006 when the registration of creation of the instant right to collateral security was completed, and the prescription period has expired on September 29, 2016 after the lapse of ten years from the late, the registration of creation of the instant right to collateral security has to be cancelled pursuant to Article 369 of the Civil Act. B has the right to seek cancellation of the registration of creation of the instant right to collateral security.

B. As of the date of filing a lawsuit, B is in a state of insolvency in excess of active property. B does not exercise the right to seek cancellation of the registration of creation of the instant right to collateral security against the Defendant until now, the Plaintiff seeks cancellation of the registration of creation of the instant right to collateral security by subrogationing B as a tax creditor, in order to preserve his claim.

The Defendant is obligated to perform the registration procedure for cancellation of the registration of creation of the instant collateral security.

3. Determination

A. Determination on the non-existence of secured debt 1).