1. Revocation of the first instance judgment.

2. The Plaintiff, each of the real estate listed in the separate sheet, and the Defendant B’s share 3/4, respectively.

1. On August 1, 2006, the Plaintiff’s father D completed the registration of creation of a collateral security (hereinafter “instant collateral security”) with respect to the real estate Nos. 1 and forest land No. 1399m2 in the separate sheet owned by the Plaintiff at the time of the National Bank of Korea (hereinafter “each of the instant real estate”) on August 1, 2006, with respect to each of the real estate listed in the separate sheet owned by the Plaintiff at the time of the National Bank of Korea (hereinafter “the instant real estate”).

The secured debt amount of the instant right to collateral security is KRW 15,12,53 as of March 12, 2013, KRW 17,431,942 as of November 20, 2015, KRW 18,922,506 as of March 31, 2017, and the principal amount of the debt is KRW 7,312,580.

(2) On October 31, 2008, the Namyang Jeju District Tax Office completed the registration of seizure on each real estate of this case on the grounds of delinquency in tax payment.

D's delinquent amount of value-added tax is 100,901,890 won from March 31, 2009 to March 31, 2017.

③ On November 5, 2008, D completed the registration of ownership transfer based on a gift made on October 29, 2008 with respect to each of the instant real estate to the Plaintiff, a son on November 5, 2008.

④ On March 12, 2013, among each of the instant real estate, the Plaintiff completed the registration of share transfer (hereinafter “each of the instant shares transfer”) based on the sales on March 6, 2013 (hereinafter “instant sales”) with respect to the respective 3/4 shares, and with respect to the respective 1/4 shares, respectively, to Defendant C, and with respect to the share transfer based on the sales on March 6, 2013 (hereinafter “instant sales”).

⑤ From among each of the instant real estate, the Silung Tax Office completed the attachment registration on February 17, 2014 and on May 9, 2014 with respect to each of the three-fourths shares in Defendant B’s name on the grounds of delinquency in tax payment.

[Based on recognition] A without dispute, Gap evidence 1, 2 (including all of the paper numbers), Eul evidence 1, 3, and 4, each response to the first instance court and this court's response to the order to submit financial transaction information to the Korean bank, the result of response to this court's order to submit information on the issue of remaining Yangyang tax secretary of this court, the whole purport of the arguments is 2.