1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On April 19, 2013, the Plaintiff filed a lawsuit against Nonparty A seeking payment of KRW 631,092,822 of the loan with this court’s order 2012Ga38607, and was sentenced to a favorable judgment. The above judgment became final and conclusive.

B. On July 10, 2012, the above A purchased the “173694m2 (hereinafter “the instant forest land”) from the non-party in the Embscopic species of the Nomopic species of the Korean War (hereinafter “the non-party clan”), and paid KRW 62,081,000 to the Defendant for acquisition tax, and completed the registration of ownership transfer in its name on the same day.

C. However, the non-party clan filed a lawsuit against A seeking cancellation of the above transfer of ownership registration on the forest land of this case on the ground that the registration of transfer of ownership in the name of the non-party clan was made by a person who misrepresented the representative of the non-party clan on the ground that it was the registration of invalidation of the cause of termination based on forged documents.

On March 21, 2013, the above court rendered a ruling of recommending reconciliation with the purport that "the defendant (A) shall implement the procedure for registration of cancellation of ownership transfer registration completed on July 10, 2012 by the Jeonju District Court No. 43987 with respect to the forest land of this case" and the above ruling of recommending reconciliation became final and conclusive without any objection of the parties.

E. Accordingly, the registration of transfer of ownership in the name A, which was completed as of July 10, 2012 with respect to the instant forest, was cancelled on April 29, 2013.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 4, purport of the whole pleadings

2. Judgment on the plaintiff's claim

A. The registration of transfer of ownership completed under the name of the Plaintiff’s claim for forest land of this case was cancelled as the cause for invalidation, and the act that A reported acquisition tax to the Defendant with respect to the forest land of this case is also null and void as a matter of course. Therefore, the above acquisition tax of 62,081,000 won paid to the Defendant shall be returned as unjust enrichment without any legal ground, and the Plaintiff as a creditor of A, a insolvent person