1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On January 16, 2018, the Defendant is a legal entity established for the purpose of domestic and foreign general travel business with F as its head office located in the two weeks, while Nonparty B Co., Ltd. (hereinafter “B”) is a legal entity established on November 23, 2004 and runs general travel business, etc. at the same address as the location of the Defendant’s head office.

B. On January 26, 2018, the Defendant entered into a contract under which each of the instant vehicles listed in the separate sheet (hereinafter referred to as “manufactured vehicle”) was acquired by transfer (hereinafter referred to as “instant acquisition contract”) from B by specifying each of the instant vehicles listed in the separate sheet as port numbers, and completed the registration of transfer in the name of the Defendant as to each of the instant vehicles on January 29, 2018.

C. Meanwhile, as of November 19, 2018, B, as of November 19, 2018, failed to pay taxes of KRW 202,503,240 to the Plaintiff as indicated in the following table.

Serial Nos. 13, 2013, 278, 201.3, 208, 201, 278, 201, 208, 278, 201, 208, 278, 204, 208, 207, 208, 208, 204, 208, 207, 208, 37, 206, 208, 204, 207, 208, 207, 208, 106, 37, 205, 208, 204, 207, 205, 208, 206, 37, 205, 206, 204, 207, 296, 2015, 25, 2013

2. The Plaintiff’s assertion that the Plaintiff entered into the instant transfer contract with the Defendant under the status of excess of the obligation of B, a tax obligor, and each of the instant cases.