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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. The Plaintiff’s non-party B’s taxation claims on Non-party B engaged in wholesale and retail business, such as office equipment, with the trade name “F” from around 1999 to 2003. As of October 2016, national taxes in arrears amounting to KRW 342,785,190 in total as indicated below.
B. The division consultation of the inherited property of this case and the non-party B's insolvency 1) non-party G, the spouse of the non-party B (hereinafter "the deceased").
(2) On October 13, 2014, the heir died on October 13, 2014, and there was Nonparty B (3/7 in inheritance), Defendant (2/7 in inheritance), and Nonparty H (2/7 in inheritance portion). Nonparty B, Defendant, and Nonparty H completed the registration of ownership transfer by agreement on the division of inherited property (hereinafter referred to as “the agreement on the division of inherited property of this case”) under the name of the Defendant with respect to each real estate listed in the separate sheet No. 1 in [Attachment No. 1] owned by the Deceased on October 13, 2014 and each real estate listed in the separate sheet No. 2 in the separate sheet No. 2 (hereinafter referred to as “each real estate of this case”), and accordingly, on December 23, 2014, each real estate listed in the separate sheet No. 2 in the separate sheet No. 12838, Dec. 18, 2014.
3) At the time, Nonparty B was in excess of his/her tax liability as above. (c) On December 23, 2014, the Defendant sold, among the real estate listed in the attached Table 2, No. 106 and No. 1802 (hereinafter “instant C Apartment”) of the North-gu Seoul Metropolitan City, Seoul Metropolitan City, to Nonparty I, and on January 28, 2015, the registration of ownership transfer was completed in the name of Nonparty I with respect to the instant C Apartment.
2) On July 3, 2015, the Defendant completed the registration of the establishment of a neighboring mortgage with respect to the 120,000,000 won with respect to the maximum debt amount, the Industrial Bank of Korea of the mortgagee, and the debtor as the defendant, regarding the 101, 402, Dong-dong, Gwangju Metropolitan City, North-gu, and one parcel E apartment among the real estate listed in the attached list 2.