1. The plaintiff's appeal and the conjunctive claim added in the trial are all dismissed.

2. After an appeal is filed.

1. Facts of recognition;

A. B, on March 13, 2003, transferred the land E (hereinafter “instant transferred real estate”) on its own possession, and underreporting the transfer value, and was investigated by the Ulsan Tax Office from September 17, 2012 to October 5, 2012.

B. On September 26, 2012, B completed the registration of transfer of ownership on October 2, 2012, 2012, the registration of transfer of ownership was completed on the following grounds: (a) the registration of transfer of ownership was completed on September 2, 2012 with respect to the land of this case (hereinafter “instant land”).

C. On December 1, 2012, the Plaintiff notified B of KRW 153,516,920 of the capital gains tax on the instant transferred real estate, which was not paid by B, and as of August 31, 2015, the date of the instant lawsuit, the Plaintiff had a tax claim of KRW 211,546,220.

D On December 2, 2014, December 2, 2014, the Defendant completed the registration of ownership transfer on the instant land on November 4, 2014.

E. Meanwhile, B operated a restaurant from July 16, 2007 to March 15, 2013, and the Defendant is the B’s fraud.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 4, 6 and 7, and purport of the whole pleadings

2. Judgment on the main claim

A. Since B, as the cause of the claim, title trust was completed after the title trust was terminated to D, the real owner of the instant land is B.

Therefore, the defendant is obligated to compensate B for the registration of transfer of ownership based on the restoration of authentic title, and the plaintiff needs to preserve the above registration of transfer of ownership by subrogationing B as the creditor of B.

B. The defendant 1 determined the main safety defense. The period of extinctive prescription of the capital gains tax imposition and collection right is five years, and the period of the transfer income tax imposition and collection right is June 1, 2004, which is the next year after the transfer of the real estate of this case by Eul, and five years have elapsed since June 1, 2004 at the time of the filing of the lawsuit of this case.