1. The defendant shall have 41,460,960 won to the bankruptcy trustee of the plaintiff bankrupt Korea Deposit Insurance Corporation.

1. Basic facts

A. On September 18, 2006, the comprehensive development of the creative city Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”) concluded a real estate security trust agreement (hereinafter “instant security trust agreement”) with respect to each real estate listed in the separate sheet (hereinafter “each real estate of this case”) on September 18, 2006, and completed the registration of the trust.

Under the instant security trust agreement, the non-party company and the truster and the debtor, the case trust were the truster and the trustee, the promotion mutual savings bank and the promotion mutual savings bank (hereinafter referred to as the “promotion mutual savings bank”) and the Korea Mutual Savings Bank Co., Ltd. (hereinafter referred to as the “Korea Savings Bank”) were the joint beneficiaries of the trust principal (the creditors of the non-party company).

B. On November 26, 2008, the Promotion Savings Bank, the Korea Savings Bank, and the Korea Gyeonggi Mutual Savings Bank Co., Ltd. concluded a sales contract with respect to each of the instant real estate (hereinafter “instant trusted real estate”) as indicated in the attached Table 10, 11, 13 through 17, 19, 20, 20, 23, and 33 (hereinafter “instant sales contract”) and completed the registration of ownership transfer (50.81/100 of the Promotion Savings Bank, 26.1/100 of the Korea Savings Bank, and 23.09/100 of the equity shares of the non-party Gyeonggi Mutual Savings Bank Co., Ltd.).

C. According to Article 133 of the former Local Tax Act (amended by Act No. 9168 of Dec. 26, 2008), where real estate, which is a trust property, is transferred from a trustee to a beneficiary, registration tax equivalent to 10/1,00 of the value of the real estate shall be paid for the registration of acquisition of ownership, and in ordinary real estate.