1. The plaintiff's claim is dismissed.

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

1. The Plaintiff’s assertion is a reconstruction maintenance project association established to remove A commercial building (hereinafter “the instant commercial building”) and build a new building on the land, and for reconstruction of the instant commercial building, the Plaintiff has a right to claim for registration of transfer of ownership by exercising the right to claim for sale of the real estate listed in the attached list C of the instant commercial building (hereinafter “D”).

C Co., Ltd. paid in full the amount of local tax in full on the registration of seizure (hereinafter “registration of seizure of this case”) such as the statement in the purport of the claim that the Defendant made with respect to the building D.

Therefore, in order to exercise the plaintiff's right to claim ownership transfer registration, the defendant seeks cancellation of the seizure registration of this case.

2. There is no evidence to acknowledge that the local tax in arrears, which served as the basis for the registration of the instant seizure, was fully paid by C, and rather, according to each of the evidence Nos. 1 and 2, C, a corporation, as of February 28, 2019, is in arrears with local tax of KRW 124,056,37 as of February 28, 2019.

In addition, the attachment registration following the default of local taxes is made by the commission of the head of local government, so it is a principle that the cancellation by the commission is allowed.

Even if the registration of seizure of this case is revoked, it cannot be directly claimed.

Therefore, the plaintiff's claim cannot be seen as a single mother or there is no reason.

3. The plaintiff's claim for conclusion is dismissed as there is no reasonable ground.