1. The plaintiff's main claim is dismissed.

2.(a)

With respect to each real estate listed in the separate sheet between the defendant and B.

1. Basic facts

A. (i) On May 3, 2006, the Plaintiff’s claim for capital gains tax against B was sold to C at KRW 885,00,000 of the purchase price for the first floor D (hereinafter “D real estate”). However, on June 30, 2006, upon filing a preliminary return of capital gains tax on June 30, 2006, the Plaintiff under-reported the transfer price to KRW 500,000,000, and paid capital gains tax for KRW 31,831,92 million.

B) On January 2, 2012, the Plaintiff confirmed the under-reported return of the transfer value of B, and notified B of the payment of capital gains tax of KRW 200,766,240 that was omitted on January 31, 2012.

Reference, however, B did not pay the above notified tax by the above time limit, and thus, on March 25, 2013, the amount in arrears was 238,108,690 won including additional dues (hereinafter “the capital gains tax of this case”).

B. (1) On June 10, 201, B sold each of the instant real estate in KRW 530,000,000 (hereinafter “instant sale”) to the Defendant, who is a market owner on the part of June 10, 2011. At the time, B and the Defendant agreed to pay KRW 75,00,000 out of the said purchase price to the Defendant’s loan claim against B, and KRW 350,000,000 against the Defendant’s loan claim against the Defendant for the amount of the said purchase price. The Defendant agreed to pay KRW 105,00,000 to the Defendant in reality.

B. The Defendant paid B a total of KRW 105,00,000 on June 10, 201, and KRW 60,000,000 on July 5, 2011, and KRW 105,00,000 on December 16, 2011, and completed the registration of alteration of the right to collateral security on August 16, 201 by taking over the obligation of KRW 318,00,000 on December 7, 201, as well as the obligation of KRW 35,00,000 on April 21, 201, and completing the registration of alteration of the right to collateral security on August 16, 201.

On the other hand, B on July 27, 2011.