1. The judgment of the court of first instance is modified upon a claim that changed in exchange at the trial as follows.

The defendant.

1. Basic facts

A. The Plaintiff is a tax creditor B.

On December 30, 1998, the Plaintiff seized the real estate listed in the separate sheet (hereinafter “instant real estate”) owned by B to collect the delinquent tax amount of B on December 30, 1998, and the delinquent national tax amount of B (unit: source) is as follows:

The aggregate amount of internal tax in the year of the management number of the tax items code - 133,214,00 235,788,300 102,574,300 C 1981-6-10 C 19981-6,601, 200 C 135,583,580 5860,860 582,6982,60,60 1981-6-10 D 1998,612,80 global income tax on November 30, 1998

B. On August 20, 1997, B and E drafted a pre-contract on the instant real estate containing the following content:

Article 1 B(B) E of the contractor(B)(B) shall make a promise to sell the real estate listed in the list to B for KRW 90,000,000 for the price, and the B shall accept it.

Article 2. The date of completion of the sale and purchase agreement shall be August 20, 199, and upon the expiration of the said date, the sale and purchase agreement shall be deemed to have been completed as a matter of course, even if there is no declaration of intention to complete the sale and purchase agreement between B.

When the sale and purchase has been completed pursuant to Article 3 (2), the sales contract for the above real estate between Gap and Eul shall be concluded, and Gap shall receive the price under Article 1 from Eul and simultaneously implement the procedure for the registration of transfer of ownership due to the sale and purchase of the above real estate and deliver and order the real estate to Eul.

Article 5 Section A shall, at the time of this reservation, implement the provisional registration procedure for the preservation of the right to claim for transfer of ownership by means of sale and purchase reservation against Section B.

C. As follows, the provisional registration of the right to claim ownership transfer was made in succession, and the defendant became the final provisional registration right holder.

① On June 20, 1998, E completed the provisional registration of the right to claim ownership transfer (hereinafter “the provisional registration of this case”) on the grounds of trade reservation made on August 20, 1997.

(2) The F on July 25, 2003 shall be dated July 24, 2003.