1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be revoked.

1. Basic facts

A. On November 13, 2008 and November 26, 2009, Yangyang Distribution Co., Ltd. entered into a real estate sale management trust contract with the debtor bankruptcy debtor, Korea Savings Bank Co., Ltd. and Yong-Nam Savings Bank Co., Ltd., with respect to the real estate of the 623m2, 7095m2 and the 3858m2 on the ground of the general steel structure structure and the 1st 3858m2 in the retail market of the land (hereinafter “instant real estate”) with respect to the joint beneficiary, first priority beneficiary bankruptcy debtor, debtor, Korea Savings Bank Co., Ltd. and Yong-Nam Savings Bank Co., Ltd., and completed its registration.

On April 30, 2013, Korea Savings Bank Co., Ltd. was declared bankrupt by the Seoul Central District Court (2013Hahap47). The plaintiff was appointed as a trustee in bankruptcy on the same day.

(hereinafter referred to as the "Plaintiff" is omitted from the name of the corporation and without distinguishing between the Korea Savings Bank and the plaintiff (hereinafter referred to as the "Plaintiff").

On June 30, 2011, the Plaintiff and Yong-Nam Savings Bank concluded a sales contract to jointly purchase the instant real estate amounting to KRW 21.388 billion between the Multilateral Trust and the Multilateral Trust, claiming a public sale of the instant real estate on the Multilateral Trust because they were unable to receive a loan.

The Plaintiff’s share in purchase was KRW 16,922,175,449/21.38,400,00 for the purchase price, and KRW 16,922,159,200 for the purchase price.

(The shares of the Yong-Nam Savings Bank shall be 4,461,824,551/21.30 billion won and 4,461,840,800 won for the purchase price). The Plaintiff and Yong-Nam Savings Bank shall pay the purchase price to the Multilater Trust at that time and complete the registration of ownership transfer.

(hereinafter “acquisition of ownership of this case”). C.

According to Article 11(1)4 of the former Local Tax Act (amended by Act No. 12153, Jan. 1, 2014; hereinafter the same), where real estate, which is a trust property under the Trust Act, is transferred from a trustee to a beneficiary, acquisition tax shall be 30/1000 of the tax base (the value at the time of acquisition; hereinafter the same shall apply).