1. The defendant is the Hongcheon Registry of this Court as to the real estate stated in the annexed list No. 4892, Mar. 9, 2006.

1. Facts B do not pay capital gains tax of KRW 973,309,060 as of April 16, 2019.

B on March 9, 2006, on March 7, 2006, the provisional registration of the right to claim ownership transfer (hereinafter “the provisional registration of this case”) was completed on March 7, 2006 with respect to the real estate listed in the separate sheet (hereinafter “instant land”).

However, until the closing of the instant argument, the Defendant did not exercise the right to complete the sales reservation against B.

B is in a state of insolvency in which a small-sized property exceeds active property.

[Reasons for Recognition] Unsatisfy, Gap 1, 2 (including virtual numbers), the purport of the whole pleadings

2. The right to complete the conclusion of the determination on the cause of the claim is a kind of right to form a trade and purchase agreement, if the parties have agreed on the period of exercise, and if no such agreement exists, it shall be exercised within 10 years from the time of establishment of the reservation, and the right to complete the reservation shall expire upon the lapse of the period of exclusion.

(See Supreme Court Decision 91Da44766, 44773 delivered on July 28, 1992, etc.). B entered into a pre-sale agreement with the Defendant on March 7, 2006 with respect to the land of this case, and only the evidence Nos. 1 through 9 (including the serial number) set the period for exercising the pre-sale right separately between B and the Defendant.

It is insufficient to recognize that the Defendant exercised the right to complete the pre-sale within 10 years from the date of the pre-sale, and there is no other evidence to acknowledge otherwise.

If so, the right to complete the pre-sale agreement was terminated on March 7, 2016 after ten years from the date of the pre-sale agreement, and the period of exclusion was terminated on March 7, 2016, and B may seek the cancellation of the provisional registration of this case on this ground

Therefore, the defendant, as the creditor of B, is obligated to perform the procedure of cancellation registration of the provisional registration of this case to B upon the plaintiff's request seeking cancellation by subrogation of B.

3. The plaintiff's claim for conclusion is justified and accepted.