1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On October 30, 2017, Nonparty B, the Plaintiff’s taxation claim against Nonparty B, including global income tax of KRW 623,419,480 as of October 30, 201, up to KRW 1,535,170 in global real estate tax of KRW 2,386,351,180 in total, and KRW 17 in total.

B. B’s physical guarantee and its later completion 1) B is the Defendant’s representative director and the major shareholder, and Gangnam-gu Seoul Metropolitan Government C Building No. 1202 (hereinafter “instant real estate”).

(2) On March 20, 2014, B owned 5/6 shares in the instant real estate, and B completed the registration of creation of a neighboring mortgage of the Industrial Bank of Korea (hereinafter “instant secured mortgage”) with respect to the said real estate, the debtor, the maximum debt amount of KRW 2,760,000,000, and the right to collateral security (hereinafter “instant secured mortgage”).

3) On March 17, 2016, the Industrial Bank of Korea, upon filing an application for voluntary auction on the instant real estate with the Seoul Central District Court D, based on the instant right to collateral security, sold the instant real estate on September 29, 2016. The Industrial Bank of Korea was apportioned KRW 2,760,00,000, which is the maximum debt amount of the instant right to collateral security, out of the proceeds from the sale of the instant real estate. (c) Meanwhile, while the instant real estate was insolvent, B owns 208,343 shares of the Defendant as the sole active property, and the Defendant’s shares were assessed as zero (0) won.

2. Determination

A. The Plaintiff’s assertion B, as a surety’s surety to secure the Defendant’s obligation to the Industrial Bank of Korea, lost the ownership of the instant real estate due to the Industrial Bank of Korea’s exercise of the right to collateral security (hereinafter “instant right to collateral security”). Pursuant to Articles 370 and 341 of the Civil Act, the Industrial Bank of Korea acquired the right to indemnity (hereinafter “instant right to indemnity”) equivalent to KRW 2,300,000,000, which is the share ratio of KRW 5/6,000, out of KRW 2,760,000,000 repaid to the Defendant.

The plaintiff shall preserve the taxation claims against B.