1. Of the instant counterclaim, the part of the claim for the implementation of the procedures for withdrawal of the principal lawsuit and the claim for the implementation of the procedures for registration cancellation of provisional disposition.

1. Basic facts

A. The Gangnam-gu Seoul Metropolitan Government D apartment 80, 705 (hereinafter “D real estate”) under the name of the Defendant’s spouse, C, the father of the Defendant, was acquired in KRW 1.7 billion, and was transferred in KRW 2.8 billion on December 8, 2009. On May 31, 2010, the head of Namyang-gu Tax Office filed a non-taxation report on one household of capital gains tax with the head of Namyang-gu Tax Office.

B. C died on April 2, 2010, and on August 1, 2011, the director of the Namyang District Tax Office: (a) the said transfer is exempt from capital gains tax for one household; and (b) the said transfer is exempt from capital gains tax.

On August 31, 2011, E, F and B, who are children of C, notified that they jointly pay capital gains tax of KRW 278,398,150 (hereinafter “instant disposition”), and the notice on B reached B around that time.

C. As of June 22, 2016, the capital gains tax that was not paid in relation to the above capital gains tax amounting to KRW 477,173,980, including the additional dues (hereinafter “instant capital gains tax”), and as of December 14, 2016, including the said capital gains tax, amounting to KRW 2,573,00,760.

On the other hand, B and the defendant got married on June 27, 1996 and got married with one woman under the chain, and on March 5, 2012, confirmed the intention of divorce at the Jung-gu District Court Goyang Branch on March 13, 2012 and reported a divorce on March 13, 2012.

E. B completed the provisional registration of the right to claim ownership transfer (hereinafter “instant provisional registration”) on November 29, 201 with respect to the real estate listed in the separate sheet (hereinafter “instant real estate”) on the ground of trade reservation on November 29, 201. On March 19, 2012, the registration of ownership transfer was completed on the ground of the property division (hereinafter “instant property division”) on March 5, 201.

(F) The Plaintiff seeks the cancellation of the instant property division contract and the cancellation of the ownership transfer registration with respect to the instant capital gains tax claim against the Defendant as the preserved bond.