1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. B divorced with C on February 24, 2005, and completed the registration of ownership transfer on the real estate listed in the separate sheet owned by C on March 8, 2005 (hereinafter “instant housing”) based on division of property in B.

B. On March 17, 2012, the Plaintiff concluded a contract to lease the instant house with a deposit of KRW 200 million, monthly rent of KRW 250,000,000, and the lease period from March 25, 2012 to March 24, 2014.

(hereinafter “instant contract”). C.

However, C did not pay the national taxes of 2.1 billion won (including this tax base and additional dues) in total, including the transfer income tax belonging to the year 2006, the statutory due date of December 1, 2006.

On February 28, 2013, the Republic of Korea (the head of the competent tax office) received a provisional decision of prohibiting the disposal of real estate in this case (Seoul Central District Court 2013Kahap383) against B as the right to preserve "right to claim restitution due to the invalidity of false representation based on the creditor's right of subrogation," and on March 4, 2013, the provisional disposition registration of this case was completed.

On September 13, 2013, the Plaintiff made a move-in report on the instant house and obtained a fixed date in the instant contract, and completed the lease registration on May 22, 2014.

E. Meanwhile, on September 3, 2013, the first instance court of the civil lawsuit (Seoul Central District Court 2013Gahap506520) filed against B on behalf of the Republic of Korea (Seoul Central District Court 2013Gahap506520) rendered a judgment that “B shall implement the procedure for ownership transfer registration on the ground of the restoration of the authentic name in relation to the instant housing” on the ground that the division of property between C and B is null and void by means

Therefore, although B appealed, it was sentenced to the dismissal of appeal on September 5, 2014, the above judgment became final and conclusive on October 27, 2014.

On April 23, 2015, the Republic of Korea completed the registration of ownership transfer in C in subrogation of C.

F. The defendant's house of this case at the request of the director of the Dongdaemun Tax Office.