1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. The registration of ownership transfer was completed on May 27, 1964 with respect to one-fourth share of each real estate listed in the separate sheet (hereinafter “instant real estate”).

B. When the Defendant failed to pay KRW 21,997,080 of the local tax imposed on B, the Defendant seized B’s share of the instant real estate on March 7, 2011.

(hereinafter “Disposition in this case”). 【No dispute exists, entry of Gap evidence 1-1, 2, and 5, and the purport of the whole pleadings

2. Whether the instant disposition is lawful

A. The key point of the Plaintiff’s assertion is that the Plaintiff, a clan of the Plaintiff, has held title trust with B and third parties, and the actual owner of the instant real estate is the Plaintiff.

Therefore, the defendant's disposition of this case, which regarded 1/4 of the real estate in this case as owned by B, is naturally null and void.

B. According to the evidence No. 3-1 and No. 2, the Plaintiff filed a lawsuit seeking the registration of ownership transfer on the ground of the cancellation of title trust with respect to 1/4 of the instant real estate among the instant real estate (the registration of ownership transfer on the ground of the termination of title trust by this court) and received a favorable judgment from this court on June 5, 2012, and the judgment became final and conclusive on June 27, 2012, and the fact that the registration of ownership transfer was completed in the name of the Plaintiff on October 24, 2012 with respect to 1,107 square meters in Suwon-gu, Suwon-si, Suwon-si, Suwon-si, the instant real estate.

However, in the event that the property subject to attachment is a real estate registered, whether it belongs to the taxpayer's ownership should be determined by the validity of registration. Even if the registration of ownership transfer in the delinquent taxpayer's name concerning the real estate subject to attachment was made through the title trust, the ownership should be deemed to have been externally reverted to the delinquent taxpayer according to the legal principles of title trust. Thus, the ownership belongs to the delinquent taxpayer externally.