1. Of the distribution schedule prepared on January 31, 2019 with respect to the auction of the real estate B in this Court, the above court against the plaintiff.

1. Basic facts

A. The registration of ownership transfer was completed in the name of E with respect to the 12th floor D (hereinafter “instant real estate”) of the Seoul Special Metropolitan City, Nowon-gu, Seoul Special Metropolitan City C building, but the registration of ownership transfer was completed on July 16, 2013 to F on the ground of sale.

B. On January 4, 2017, the Plaintiff completed the registration of creation of a neighboring mortgage (hereinafter “registration of creation of a neighboring mortgage”) with respect to the instant real estate as KRW 667, G, the maximum debt amount of KRW 91,00,000, the obligor Company G, the maximum debt amount of KRW 91,000,000.

C. Meanwhile, on April 1, 2017, the Defendant offered No. 554, May 1, 201, to F.

As indicated in Paragraph (1), a gift tax of KRW 40,181,760 was imposed on the ground that the instant real estate was sold by pretending to transfer ownership, and the said gift tax was not paid, and on August 1, 2017, the instant real estate was seized (hereinafter “instant attachment”).

The Plaintiff applied for the auction of the instant real estate to Seoul Northern District Court B upon the registration of the establishment of the instant neighboring real estate. On March 2, 2018, the Plaintiff received a decision to voluntarily commence the auction of the said real estate from the above court, and on January 2, 2019, H paid the sale price and acquired the ownership of the instant real estate.

E. The above auction court, in the first priority in the distribution procedure of the real estate in this case, prepared a distribution schedule that distributes the amount of KRW 431,020 to the defendant, 50,849,990 to the defendant, 1 who is the lessee with the fixed date, 30,000,000 to the tenant with the second priority in the distribution procedure of the real estate in this case, and 29,782,661 to the plaintiff who is the applicant creditor (hereinafter “instant distribution schedule”).

F. On January 31, 2019, the Plaintiff appeared on the date of distribution of the said real estate auction case, and stated an objection against the total amount of distribution to the Defendant, and on the same day, filed a lawsuit of demurrer against the distribution with the instant court.