1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On January 19, 2005, the Plaintiff’s additional registration B and C on the acquisition of the claim and the transfer of the right to collateral security (hereinafter “D”) completed the registration of joint mortgage creation of the maximum debt amount of KRW 750,00,000 as of each real estate listed in the separate list owned by D (hereinafter “the building of this case”; the building of this case No. 903; the building of this case No. 904; and each of the above buildings collectively referred to as “each of the buildings of this case”) listed in the separate list owned by D (hereinafter “Attachment No. 902”); and the building of this case under the separate list No. 9469, Jan. 19, 2005.

On December 23, 2010, the Plaintiff received part of the Promissory Notes from the said B and completed the supplementary registration before Suwon District Court No. 185767, Dec. 24, 2010 as to the entire collateral security shares of the said B arising from the transfer of the confirmed claim.

B. The permissible time and the Defendant’s respective tax claims and the time limit for the registration of seizure had a total of KRW 870,844,830, including the pertinent tax, against D. However, each statutory deadline for the remaining tax claims, excluding the pertinent tax, is from July 19, 2004 to January 19, 2005.

In addition, on January 13, 2011, in order to secure the above taxation rights, the registration of seizure of each of the buildings of this case is completed.

The Defendant (the Defendant had a total of KRW 1,866,215,680 (hereinafter “instant tax claim”) against D. However, each statutory period for the said tax claim is from July 25, 2005 to June 1, 2008.

In addition, the defendant completed the seizure registration of each of the buildings of this case in order to secure the above taxation rights on October 27, 2005.

C. On January 14, 2015, the Korea Asset Management Corporation requested a public sale of each building of this case to receive a tax claim against D on the request for a public sale of each building of this case and the result of distribution of each building of this case.

The Korea Assets Corporation shall be incorporated on January 2015.