1. All of the plaintiff's claims are dismissed.

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

1. Facts of recognition;

A. B’s delinquency in tax payment in arrears was donated of 15,739 square meters of C forest land and 15,739 square meters of D forest land in Ansan-si on September 16, 2014 and KRW 278,547,840 of the gift tax was notified by the head of the tax office having jurisdiction over the port on June 1, 2015. On October 22, 2014, the transfer of each of the said real estate was notified of KRW 265,380,270 of the capital gains tax on February 9, 2015. As of October 22, 2015, B’s delinquency in tax payment in arrears was not paid despite being notified of KRW 265,380,270 of the capital gains tax on October 22, 2015. As of the Plaintiff’s receipt of the instant complaint, the principal gift tax in arrears was KRW 569,79,620,00 won (i.e., principal gift tax amount 169, KRW 169,006.

B. On May 30, 2008, E, the mother of the instant apartment, etc. B, is the Plaintiff, on May 30, 2008, a real estate indicated in the “Real Estate Indication” (hereinafter “instant apartment”).

(2) of this year.

6.2. The registration of ownership transfer was completed.

2) B had five times from January 7, 2009 to March 4, 2010 registered the right to claim ownership transfer on April 21, 2011, where B completed the registration of the establishment of a mortgage over the aggregate of the maximum debt amount of KRW 204,00,000 with respect to the apartment of this case to the National Agricultural Cooperative Federation. 3) B completed the registration of the right to claim ownership transfer on the same day with respect to the apartment of this case to the Defendant on July 5, 2011.

6.16.The registration of ownership transfer was completed as a principal registration based on the above provisional registration due to the sale of the 16.16.

4) On July 11, 2011, the Defendant: (a) completed the registration of creation of a neighboring mortgage as stipulated by the maximum debt amount of 231,60,000,000 won with respect to the instant apartment; (b) and (c) revoked all the registration of creation of a neighboring mortgage that the Plaintiff had completed to the National Agricultural Cooperative Federation on the same day; (c) on October 13, 2011, with respect to the instant apartment, the Defendant revoked the registration of establishment of a neighboring mortgage that was completed by the Defendant against F on the same day. (d) On October 13, 2011, the Defendant registered the establishment of a neighboring mortgage against F on the instant apartment with the obligor A and Defendant F.