1. The defendant shall assist the plaintiff with a branch court of Incheon District Court with respect to the 1/2 share of each real estate listed in the attached list.

1. Facts of recognition;

A. The Plaintiff holds a tax claim of KRW 220,075,170 against B, and the Defendant and B are one-half of each of the real estate listed in the separate sheet.

B. On July 21, 2005, the Defendant completed the provisional registration of the claim for transfer of shares on July 18, 2005 with respect to B shares of each real estate listed in the separate sheet (hereinafter “the provisional registration of this case”).

C. B is in excess of the obligation as of the closing date of the instant pleadings.

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

2. Determination

A. The plaintiff asserts that the provisional registration of this case is the provisional registration completed to preserve the right to claim ownership transfer, and the defendant asserts that the provisional registration of this case is the provisional registration completed to secure the payment of KRW 3,00,000 every month from the plaintiff as usage fees or rents equivalent to the defendant's shares.

B. As a matter of principle, whether a provisional registration is a provisional registration of this case is a provisional registration or a provisional registration is not formally determined by the type of documents received at the time of indication or registration on the registry, but is a matter to be determined by the substance of transaction and the interpretation of the intent of the parties concerned (see, e.g., Supreme Court Decision 91Da36932, Feb. 11, 1992). Whether a provisional registration is a provisional registration or a provisional registration for preserving priority according to a purchase and sale reservation should be proven by the claimant. However, as long as a disposition document concerning a juristic act that causes the provisional registration of this case was not submitted in this case, the substance of the provisional registration of this case should be determined in light of

On the other hand, the following circumstances, i.e., the defendant concluded with B as the person entitled to provisional registration of this case, based on the following facts: Gap evidence Nos. 1, 7, and Eul evidence Nos. 1 and 2, which seems consistent with the defendant's assertion, are not reliable; and the defendant concluded with B as the person entitled to provisional registration of this case.