1. The plaintiff's claim is dismissed.

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

1. The following facts may be found either in dispute between the parties or in addition to the whole purport of the pleadings in the entries in Gap evidence Nos. 2, 3, 4, and Eul evidence Nos. 1 and 2:

On April 30, 2004, the non-party A was transferred to C due to the division on January 31, 201, part of which was transferred to C on April 30, 2004, and on January 31, 2016, the part that was transferred to C was transferred to B due to the merger.

hereinafter referred to as “instant land”

(1) The creditor, Seoul Mutual Savings Bank, Co., Ltd. (hereinafter “Nonindicted Savings Bank”), from April 30, 2004 to September 19, 2006, acquired through sale, and the creditor, Seoul Mutual Savings Bank (hereinafter “Nonindicted Savings Bank”).

3) On January 31, 2011, the Director of the Public Tax Office seized the amount of comprehensive real estate holding tax (total amount of KRW 72,596,640) on November 31, 201 to collect the amount of delinquent local taxes (total amount of KRW 72,596,640) (hereinafter “instant attachment”).

(2) On February 1, 2011, the registration of ownership of the instant land was transferred in order to Nonparty 1, 1, 201, in the future, Nonparty 1, Inc., Ltd., and in the future, on May 26, 201, respectively.

3) On August 2, 201, the Plaintiff imposed the comprehensive real estate holding tax for the year 2006, the comprehensive real estate holding tax for the pertinent land, and the comprehensive real estate holding tax for the year 2007 and 2009, respectively. 4) Nonparty Savings Bank was declared bankrupt on September 26, 2013 by Seoul Central District Court 201Hau139, and the Defendant was appointed as bankruptcy trustee.

B. The instant land was sold on July 30, 2015, following the notice of the completion date for demand for distribution as of October 21, 2013 upon the Non-Party Savings Bank’s application (hereinafter “instant auction procedure”).

(2) On August 25, 2015, the executing court of the instant auction procedure: (a) the amount to be actually distributed out of the sale price of the instant land on August 25, 2015, is the full amount of KRW 7,020,120,158, to the Defendant.