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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Details of the disposition;
A. The Plaintiff is a company established on October 10, 201 for the purpose of carrying on a sludge processing business, etc., and around that time, purchased 13 lots and 1 Dong factory building (hereinafter referred to as “instant real estate”) from Changsung-dong, Nam-gu, 728-3 large scale 25m20, and 1820, and purchased 2,600,000,000 each of the above land and buildings from Chang-si, Nam-gu, Seoul Metropolitan City, for the purpose of using them for the purpose of target business, and completed the registration of ownership transfer with respect to the instant real estate on October 11, 2012.
B. At the time of October 11, 2012, the instant real estate: (a) the maximum debt amount of KRW 1,800,000,000; (b) the obligor Company; (c) the creation of a mortgage near the National Agricultural Cooperative Federation, the National Federation of Mortgage Co., Ltd. (hereinafter “the first mortgage”); (b) the obligor Company; (c) the creation of a mortgage over the said real estate; and (d) the establishment of a mortgage (only KRW 13,00,000,000, the repayment of which was made by the Korea Credit Guarantee Fund with respect to the said right of collateral; hereinafter the said right of collateral security was completed on August 30, 2012 due to partial subrogation; hereinafter the said right of collateral security over the shares of the Nonghyup Bank Co., Ltd., Ltd.; and (c) the establishment of a mortgage over the maximum debt amount of KRW 160,00,000; and (d) the obligor Co.,, Ltd.; and
C. The Plaintiff did not pay acquisition tax, etc. on the acquisition of the instant real estate pursuant to the main sentence of Article 120(3) of the former Restriction of Special Taxation Act (amended by Act No. 11614, Jan. 1, 2013; hereinafter the same).
The Nonghyup Bank Co., Ltd. shall file an application for voluntary auction of the instant real estate on November 14, 2012 on the ground of the debtor's default on the obligation to create a new market.