1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On November 6, 2008, the Plaintiff’s B tax claim newly built a multi-household house on the Songpa-gu Seoul Metropolitan Government D ground, and sold all of the remainder except subparagraph 401 (hereinafter “instant real estate”) from February 10 to February 22, 2011.

B, as of the filing date of the instant lawsuit, is in arrears with a total of KRW 287,803,370 as follows.

3. 5. 1. 20. 31. 20: 1. 32, 939; 42,820. 42. 20. 31. 20. 31. 20. 31. 20. 31. 20. 31. 31. 20. 36. 31. 30; 15. 36. 30. 20. 36. 1. 30. 20. 36. 31. 20, 201; 4. 4. 3. 3. 1. 36. 36. 20. 36. 4. 20. 3

B. B’s disposal of the instant real property to C on May 27, 2011, concluded a sales contract for selling the instant real property in KRW 470,000,000 (hereinafter “instant first sales contract”).

A) The registration of ownership transfer was completed. At the time, the instant real estate is subject to a mortgage-backed mutual savings bank (hereinafter “New Savings Bank”).

(2) At the time of the first sale contract, B’s active property was only KRW 7,524,987 of the instant real estate and deposit, as well as KRW 7,524,987 of the instant real estate at the time of the first sale contract.

C. The Defendant’s acquisition of the instant real estate C is June 2012.