1. Revocation of the first instance judgment.

2. As to the auction case A with respect to Goyang-gu District Court Goyang-gu A real estate auction case

1. Basic facts

A. B: (a) The mother, who was inherited on October 10, 2009 and completed the registration of ownership transfer on the said real estate (hereinafter referred to as “non-public real estate”) and newly constructed a single-story house (hereinafter referred to as “non-public real estate”) on the said real estate (hereinafter referred to as “non-public real estate”) on January 13, 201 and completed the registration of ownership transfer on January 13, 201.

B. (1) On October 20, 2006, the registration of creation of a neighboring mortgage amount of KRW 100,000,000 was completed in the future of the maximum debt amount of the agricultural cooperative on the real estate.

Since then, as the maximum maximum debt amount of the establishment of a mortgage was continuously increased, on January 31, 2013. (2) In addition, the establishment registration of a mortgage of KRW 572,00,000 was completed in the future of the actual maximum debt amount of the agricultural cooperative.

C. On April 4, 2014, the decision to commence the voluntary auction of real estate B (1), (2), (3), and (4) real estate was rendered on April 4, 201 by requesting a voluntary auction of real estate, and the decision to commence the voluntary auction of real estate was carried out. D.

On December 30, 2014, the Seocheon Agricultural Cooperative transferred the secured obligation of the right to collateral security established on real estate to the Plaintiff (1), (2), (3), and (4) and completed additional registration with regard to the transfer of the right to collateral security on February 11, 2015.

E. During the aforementioned voluntary auction procedure, the chief of the Pakistan Tax Office under the jurisdiction of the Republic of Korea requested the issuance of the capital gains tax and additional dues in arrears, which are the aggregate of KRW 154,215,300,00, which is the statutory due date of January 4, 2013. Defendant Pakistan filed a claim for the issuance of the said income tax and additional dues in arrears, which is the aggregate of KRW 29,502,480,000, which is the statutory due date of January 2, 2013.

F. Of the amount to be distributed on March 11, 2016, the court of auction: (a) 204,332,494 won (the dividend rate of 42.37%) shall be the Plaintiff, a mortgagee of real estate, and (b) 3rd order, the Defendant Republic of Korea, who is a tax payer, shall be 154,215,300 won (the dividend rate of 100%) and 29,502,480 won (the dividend rate of 100%) shall be the third order; (c)