1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Details of the disposition;

A. The Plaintiffs, as shareholders of D Co., Ltd. (hereinafter “D”), hold 40% shares and 15% shares of Plaintiff C and Plaintiff B, respectively.

Plaintiffs are in family relations.

B. D defaulted on September 10, 201, local tax of KRW 9,588,380 (principal tax of KRW 5,463,230, additional dues of KRW 4,125,150, including property tax).

C. 1) The Seoul Southern District Court held D on September 20, 201, that it is the “instant real estate” in combination with the land of Gangseo-gu Seoul Metropolitan Government E-gi 496.1 square meters and its ground buildings owned on September 20, 201.

2) As to the order to commence auction, the Seoul Southern District Court rendered a decision to commence auction (F real estate auction in Seoul Southern District Court; hereinafter “instant auction procedure”).

(2) On November 7, 2011, the Defendant filed a claim for the delivery of KRW 9,588,380 of the amount in arrears on November 7, 201.

The Defendant completed the attachment registration of the instant real estate on January 6, 2012.

3) The Seoul Southern District Court decided to permit the sale of the instant real estate on December 21, 2016, and the sales price was paid in full on January 13, 2017. 4) The Defendant filed a claim for the delivery of KRW 105,072,310 in total of the delinquent local taxes from February 15, 2017 to 2016.

However, on March 2, 2017, the Seoul Southern District Court prepared a distribution schedule to distribute only KRW 9,588,380, the Defendant requested to deliver on November 7, 2011, to the Defendant.

The defendant did not raise an objection on the date of distribution or file a lawsuit of demurrer against distribution.

The Defendant deemed the Plaintiffs, who are oligopolistic shareholders, as secondary taxpayers, as the secondary taxpayers for whom five years have not elapsed from the exclusion period of imposition to 2016, notified the Plaintiffs of the same payment as indicated in attached Table 1 on June 19, 2018.

(hereinafter “Disposition in this case”). 【No dispute exists, Gap 1, 2, and 3 evidence, Eul 1 through 6 evidence, and the purport of the whole pleadings.

2. Attached Form 2 of the relevant Acts and subordinate statutes shall be as follows;

3. Whether the instant disposition is lawful

A. The registration of local tax seizure is completed prior to the date of sale of the plaintiffs' arguments.