1. The plaintiff's claim is dismissed.

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

Basic Facts

The Plaintiff’s attachment registration and ownership change of real estate C site 539 square meters (hereinafter “instant real estate”), D, E, December 24, 1987, completed the registration of ownership transfer for each of 1/2 shares on December 24, 1987. On June 18, 1994, the Defendant released the attachment of D shares on November 12, 1999.

(2) On the other hand, the provisional registration of the transfer of co-owner's share of all co-owners and the transfer of collateral in F's name was completed on October 21, 1997, based on the promise to return the substitute property on February 21, 1997. On January 13, 2004, Dongmmmmt Co., Ltd transferred the above security right from F on January 13, 2004, and completed the principal registration based on the provisional registration on April 30, 2005, on the ground that the said security right was transferred from F on April 27, 2005.

On November 5, 2015, the Plaintiff completed the registration of seizure based on the disposition on default on the instant real estate (hereinafter “registration of seizure of the instant secondary real estate”).

On October 16, 2015, the procedure for the voluntary auction of the instant real estate, the Plaintiff’s request for delivery, and the joint auction of the instant real estate and the building located in the same location as the instant real estate, was commenced on October 16, 2015, and the record registration was completed on the same date. The execution court designated the period for demand for distribution as December 29, 2015.

On December 7, 2015, the Defendant filed a claim for the issuance of the amount to be added to “the increased amount to be added each month by 26,070,240 won and the additional charges for special agricultural and fishing villages development tax” in the aggregate of the delinquent taxpayer corporation, the amount claimed, the corporate tax, the value-added tax, the wage and salary tax, education tax

(hereinafter “The First Claim”). After that, the Defendant’s demand for distribution, around May 16, 2016, up to the date of distribution, the sum of the delinquent taxpayers D, claimed amount, global income tax, value-added tax, capital gains tax, securities transaction tax and additional charges for special rural development tax, 2,30,951,640 won and the date of distribution.