1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning of this court’s judgment citing the judgment of the court of first instance is as follows, and thus, it is identical to the reasoning of the judgment of the court of first instance except for the dismissal of some contents as follows.

In addition, the part of the first instance court's decision No. 7-6-7 of the 7th court's decision "in the case of each creditor, whether the actual debtor is the debtor" is "whether the actual debtor is the debtor with respect to each creditor's claim."

Article 8-9 of the first instance court’s decision provides that “If the title trust relationship of the Plaintiff’s assertion is recognized, the exclusion period of imposition of the penalty surcharge already exceeds that of the tax justice and equity, the Plaintiff and the Plaintiff’s father-I may not be imposed any capital gains tax as well as any penalty surcharge imposed on the title trust, and the motive for false assertion appears to be sufficient.”

The part of the first instance court No. 3-4 of the first instance court's decision that "J opened a business of Y Development," and the part of the 9th instance court's 16th 16th 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 1st 3-4 2nd 2nd 2nd 3

The list of real estate in the 11th judgment of the first instance court is as follows:

1. 274m2 in the site of Z warehouse in the emulia;

2. A warehouse site: 672 square meters;

3. AB warehouse site: 1236 square meters;

4. AC warehouse site: 926 square meters;

5. AD warehouse site: 300 square meters;

6. AE warehouse site: 144 square meters;

7. A warehouse site: 702 square meters;

8. P warehouse site: 276 square meters;

9. Q warehouse site: 100 square meters; 10. AF warehouse site: 804 square meters;

Finally. 2. Conclusion, the Plaintiff’s appeal is dismissed as it is without merit. It is so decided as per Disposition.