Any taxation disposition for which there is no evidence to acknowledge that a tax notice was served by registered mail or by means of service, other than by registered mail, shall be null and void.

If a tax notice is served by registered mail by the plaintiff or if it is impossible to serve by the above method, a tax disposition without any evidence to prove that it has been served lawfully in addition to that disposed by service by public notice is invalid.

Article 8 of the Framework Act on National Taxes

Suwon District Court 2017Gahap9203 Statement of Consent

AA

Korea

November 1, 2018

December 6, 2018

1. The Defendants, to the 000 Association, expressed their intention of acceptance for the registration of cancellation of ownership transfer registration completed under No. 00 of receipt No. 000 on 00,000 square meters with respect to 00 square meters among 00,000 00,000 00,000 000 m2.

2. The costs of lawsuit are assessed against the Defendants.

Cheong-gu Office

The same shall apply to the order.

1. Facts of recognition;

A. Legal relationship of the instant land

1) From 000 to 000 to 00 to 00 to 00 to 00 to 00 to 000 to 000 to 000 to 000 to hereinafter “instant land”). From 2005 to 000 to 6 persons, the instant land was registered for transfer of ownership by co-ownership from 000 to 000 to 2005 to 2005.

2) The 000 association purchased each share of 1869.31/2054.4 of the land in this case from 000 Corporation, and completed the registration of ownership transfer under the name of 000 association on January 2, 2006, and on the same day, on the share of 95.75/2054.4 (hereinafter referred to as "share of this case") on December 30, 2005, the registration of ownership transfer under paragraph (1) of the main text of the K name (hereinafter referred to as "first ownership transfer of this case") was completed on the ground of sale as of December 30, 2005, and on the remaining share of the land in this case, the registration of ownership transfer was completed on the ground of each sale.

3) As to the instant land, the details of the provisional attachment and seizure registration in the Defendants’ name, the registration of seizure, and the registration of the establishment of a neighboring mortgage, etc. in the Defendants’ name

1) After the deceased Kim 00 died on October 5, 2015, the Defendant agreed that the heir of the deceased, Kim 00, Kim00, and Lee 00, who was the heir of the above deceased, inherit the claim against KK of the above deceased, which was the secured claim of the above collateral security, around November 13, 201 of the same year.

4) Upon Defendant D00’s application for compulsory auction, the Plaintiff was awarded the bid for each of the above real estate and completed the ownership transfer registration (hereinafter “instant second ownership transfer registration”) on July 7, 2008 with the support of 00 court 00 to 000, which was received on July 7, 2008.

B. Progress of the relevant lawsuit

1) The 000 association filed a lawsuit against KK seeking the cancellation of the first ownership transfer registration of this case on the ground that the cause thereof is null and void (000 court support 0000 Gahap00000), and the above court cannot be deemed to have a valid resolution of the general meeting on August 13, 2009 on the disposal of the share in the land of this case, which is the property of the non-corporate association, owned jointly by the non-corporate association, and the above transfer registration of ownership became final and conclusive on December 13, 2010 on the ground that the above transfer registration becomes null and void.

2) On July 7, 2011, 000, the Plaintiff filed a lawsuit against the Plaintiff seeking the cancellation of the ownership transfer registration of the instant case, which was made based on the registration for the first ownership transfer registration that was null and void, and the said judgment became final and conclusive on August 7, 2014.

3) Accordingly, on July 23, 2015, the Plaintiff filed a lawsuit against the association of 000 for the registration of cancellation of the title transfer registration procedure of the instant case (00 court support 000 000 00 000 000 000) and received a favorable judgment against the Plaintiff, and the said judgment became final and conclusive on May 10, 2016.

C. Plaintiff’s claim against 000 Partnership

2) On August 31, 2012, the deceased 00 died, and the Defendant 00, a wife of the deceased, and the Defendant 00, a wife of the deceased, respectively, inherited the inheritance.

3) On February 20, 2012, the deceased’s wife’s death on August 5, 2015, the deceased’s wife succeeded to the Defendant 00, 000, 00, 000, 000, 000, 000, and 00, respectively.

On March 31, 2016, the Plaintiff filed a lawsuit against 000 association for the claim for the collection of the amount (000 court 000 000 000 0000 000). On March 31, 2016, the said court rendered a final and conclusive judgment on the following: “125,786,891 125,89, and the remaining principal and interest of new debt 98,863,513 5% per annum from April 16, 2015 to March 31, 2016; “The Plaintiff shall pay damages for delay calculated at the rate of 15% per annum from the next day to the date of full payment”. The said judgment became final and conclusive on October 19, 2016.

[Ground of recognition] Gap evidence Nos. 1 through 6, 9, 10 (including branch numbers), Eul evidence Nos. 1, and the fact inquiry about 000 Metropolitan City of this Court, the purport of the whole pleadings

2. Determination

A. Determination as to claims against the Defendants other than Defendant Park 00 and Korea

(i)the indication of the claim

In order to preserve the claim against the Association 000, the Plaintiff’s subrogation of 000 association with respect to the cancellation of the above ownership transfer registration against the Defendants, who correspond to a third party with an interest in the cancellation of the ownership transfer registration of this case, which is null and void. Therefore, the Defendants are obliged to make the Association 000 association with respect to the cancellation of the ownership transfer registration of this case under the name of KK 1 in relation to the land share transfer registration of this case.

2) Applicable provisions;

A) Defendant Q00, Kim00, and Lee 00: Judgment by public notice (Article 208(3)3 of the Civil Procedure Act)

B) Defendant Lee 00,000, le00, Kim00, Kim00, Kim00, Park00, 00, west00, 00, 00, 000, 100, 100, 00, 00, 00, 00, 00, 00, 00, 000, 000, 000, 000, 000, 000, 000, 000, 00, 000, 00, 00, 00, 00, 00, 00: Judgment by the deeming of confession (Article 208(3)2 of the

B. Judgment on Defendant Park 00 and claim against Korea

1) Where a provisional seizure registration in which the title holder of a title holder of a title holder of a title holder of a title ownership transfer registration has been made and a registration for filing a request for auction based thereon has been made, the owner of such real estate may, in order to cancel the ownership transfer registration which is null and void, request the third party interested to consent to the cancellation of the registration of invalidation of the cause, and where such consent or a judgment in lieu thereof has been made, the registry official shall ex officio cancel the registration of provisional seizure and the registration for filing a request for auction (see, e.g., Supreme Court Decision 97Da41103, Nov. 27, 1998).

2) Therefore, as the creditor of the 000 association, the defendant Park 00 and the Republic of Korea are obligated to express their consent on the registration of cancellation of the first ownership transfer of this case to the 000 association upon the plaintiff's request subrogated to the 000 association for the preservation of its claim.

3. Conclusion

Therefore, the plaintiff's claim against the defendants is justified and it is so decided as per Disposition with the assent of all.