1. All of the plaintiff's claims are dismissed.

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

1. Basic facts

A. C did not pay the value-added tax and general income tax generated from July 2017 to April 2018 to the Plaintiff. The amount equivalent to the Plaintiff’s taxation claim against C as of July 31, 2018 is KRW 370,373,460 (hereinafter “instant taxation claim”).

B. On January 13, 2017, C entered into a mortgage agreement (hereinafter “mortgage agreement”) with Defendant A as to each real estate listed in Articles 1 and 2 of the [Attachment List No. 1] (hereinafter “D”) and concluded a mortgage agreement with the Daegu District Court on the same day, and completed the registration of the establishment of a mortgage (hereinafter “mortgage No. 1”) with the maximum debt amount of KRW 500,000,000,000,000,000 won, and the registration of the establishment of a mortgage (hereinafter “mortgage No. 1”).

C. On December 8, 2016, C entered into a mortgage agreement (hereinafter “mortgage agreement”) with Defendant B as to each real estate listed in Articles 3 and 4 of the separate sheet (hereinafter “E”), and completed the registration of the establishment of a mortgage agreement (hereinafter “mortgage registration”) on the same day as the aforesaid registration and receipt of the aforementioned maximum debt amount of KRW 325 million, the debtor C, and the Defendant B, which became the Defendant B, on September 27, 2017.

C On September 27, 2017, between Defendant B and Defendant B, concluded a sub-mortgage-mortgage-based mortgage-based agreement (hereinafter “sub-mortgage-based mortgage-based agreement”) with regard to E-face real estate, and on the same day, as the maximum debt amount of KRW 325 million, the debtor C, and Defendant B registered the establishment of a mortgage-based around the Defendant B (hereinafter “sub-mortgage-based mortgage-based establishment registration”).

[Reasons for Recognition] Unsatisfy, entry of Gap 1 through 3, the purport of the whole pleadings

2. Determination

A. The plaintiff's assertion 1 of the parties concerned is that of this case against C.