1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On December 14, 2012, the Plaintiff completed the registration of the establishment of a neighboring mortgage of KRW 120,000,000 for the maximum debt amount received on December 14, 2012 with respect to Non-Party B’s No. 401 on the fourth floor, Non-Party C, and Non-Party B’s 1 parcel (hereinafter “instant real estate”).

B. On December 3, 2012, the Defendant sent each tax notice (including additional tax of KRW 65,363,871) to B on December 7, 2012 and served on December 7, 2012, 2012, while imposing a decision (including additional tax of KRW 99,728,150) on imposition of capital gains tax of KRW 139,08,060 (including additional tax of KRW 65,363,871) and capital gains tax of KRW 228,012,360 (including additional tax of KRW 99,728,150).

After that, on February 8, 2013, the defendant completed the seizure registration of the real estate of this case on the grounds that each of the above transfer income tax was delinquent.

C. On October 20, 2014, the registration of the decision to commence voluntary auction (Seoul Central District Court A) was completed on October 20, 2014 as the Plaintiff applied for a voluntary auction on the instant real estate based on the foregoing right to collateral security, and on December 22, 2014, the completion period to demand a distribution was decided on December 31, 2014.

On April 13, 2015, the Defendant filed a claim for delivery of each of the above duty payment notice and the additional dues up to that time, but on August 25, 2015, the Defendant filed a claim for delivery of KRW 514,674,320 [The amount of KRW 195,01,250 [the amount of capital gains tax belonging to the year 2007 + KRW 195,001,250 (the amount of KRW 139,08,060 for the capital gains tax of KRW 139,08,060 for the capital gains tax of KRW 55,913,190 for the aforementioned amount of capital gains tax of KRW 319,673,070 for the capital gains tax belonging to the year 2008 (= the above notified amount of KRW 228,012,3

E. On August 26, 2015, the court of execution prepared a distribution schedule to distribute the amount of KRW 257,625,637 to the Defendant, who is the seizure authority (related tax) in Gwanak-gu in Seoul Special Metropolitan City, which is the seizure authority (related tax), in the first order, 261,180 won, and 257,625,637 won, in the second order.

F. The Plaintiff stated an objection against the amount seeking correction of the purport of the claim among the dividend amount against the Defendant, and filed a lawsuit of demurrer against the distribution of this case.

Grounds for recognition: Facts without dispute, A.