Where the right to complete the reservation is not exercised within 10 years after the establishment of the reservation, the expiration of the exclusion period shall expire.

The right to complete a contract for sale shall be exercised within the period of exercise if the right to participate in the contract is stipulated as the formation right, or within 10 years from the date of establishment of the contract if there is no agreement, and the right to complete the contract shall be extinguished upon the lapse of the exclusion

§ 564. One-way reservation for sale under the Civil Code

2015 group 246424 cancellation of provisional registration

Korea

Han ○

August 17, 2016

August 31, 2016

1. The defendant will implement the procedure for the cancellation of the registration of the right to claim transfer of ownership, which was completed on March 27, 200 by the receipt No. 4254, with respect to each real estate listed in the separate sheet to the non-party Kim ○○, a district court of ○○○

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

3. Paragraph 1 can be provisionally executed.

Cheong-gu Office

The same shall apply to the order.

1. Indication of claims: To be stated in the corresponding column of the cause of the claims;

2. Article 208 (3) 2 of the Civil Procedure Act, the main sentence of Article 150 (3) and Article 150 (1) of the same Act.

1. Relationship between parties;

The plaintiff is the attachment authority of March 16, 2005 who seizes the real estate listed in the separate sheet, and the defendant has the honor to make a provisional registration on March 27, 200 on the ground of trade reservation on March 14, 200.

2. Existence of the preserved claim (the plaintiff's taxation claim and the seizure of the real estate in this case);

The plaintiff seized the real estate listed in the attached list owned by Kim○-○ in order to collect the delinquent amount of the non-party Kim○ (hereinafter referred to as the "Glaver○"), and the national taxes related thereto are as shown in the attached list 1. (A evidence 1)

The amount of delinquent local taxes related to the attachment of Table 1 (the base date: October 28, 2015)

Items of Taxation

Date of establishment of tax liability;

Deadline for payment

Consolidateds

This tax

Additional Dues

Jurisdiction

guidance.

2,029,607,800

1,161,121,980

868,485,820

Value-added Tax

1992-06-01

1992-06-30

2,679,160

2,232,660

46,500

Transmitt.

Value-added Tax

1992-09-01

1992-09-30

1,049,580

874,680

174,900

Transmitt.

Value-added Tax

199-12-31

200-03-31

2,501,730

1,413,460

1,088,270

Paper Roloro

Value-added Tax

200-12-31

2001-03-31

2,508,230

1,417,370

1,090,860

Paper Roloro

Value-added Tax

2002-06-30

2002-09-30

5,757,540

3,253,090

2,504,450

Paper Roloro

Value-added Tax

2003-03-31

2003-04-25

2,336,400

1,320,000

1,016,400

Paper Roloro

Value-added Tax

2003-06-31

2003-09-30

355,590

38,660

16,930

Paper Roloro

Value-added Tax

2003-09-30

2003-10-25

1,364,520

827,170

537,350

Paper Roloro

Wage and salary income tax (A)

2004-02-01

2004-02-29

12,489,840

7,137,270

5,352,570

South Korea

Value-added Tax

2003-12-31

2004-03-31

5,091,660

2,909,770

2,181,890

Paper Roloro

Value-added Tax

2004-03-05

2004-03-31

18,722,230

10,698,480

8,023,750

South Korea

Value-added Tax

2004-03-31

2004-04-25

3,239,780

1,851,640

1,388,140

Paper Roloro

Value-added Tax

2004-06-03

2004-06-30

3,568,870

2,039,480

1,529,390

South Korea

Value-added Tax

2004-06-31

2004-09-30

20,634,200

11,791,070

8,843,130

Paper Roloro

Value-added Tax

2004-09-06

2004-09-30

3,808,200

2,176,290

1,631,910

South Korea

Value-added Tax

2004-09-30

2004-10-25

11,808,640

6,748,000

5,060,640

Paper Roloro

Value-added Tax

2004-12-02

2004-12-31

58,081,510

3,189,620

24,891,890

South Korea

Value-added Tax

2005-03-10

2005-03-31

215,997,390

123,427,360

92,570,030

South Korea

Wage and salary income tax (A)

2005-03-10

2005-03-31

20,900

20,300

600

South Korea

Corporate Tax

2005-05-13

2005-05-31

19,573,790

11,185,050

8,388,740

South Korea

Value-added Tax

2005-06-02

2005-06-30

94,341,240

53,909,370

40,431,870

South Korea

Value-added Tax

2005-09-15

2005-09-30

17,340,900

67,052,140

50,288,760

South Korea

Value-added Tax

2005-09-15

2005-09-30

1,130,050

842,190

287,860

South Korea

Wage and salary income tax (A)

2005-09-15

2005-09-30

158,450

153,840

4,610

South Korea

Global Income Tax

2007-08-01

2007-08-31

1,421,079,270

812,045,510

609,033,760

Mapos

Global Income Tax

2008-08-01

2008-08-31

3,968,130

2,267,510

1,700,620

New Mine Notes

3. Necessity to preserve claims - Insolvent of a debtor;

The active property of Kim○○ (0***************) is as listed below 2, but there is no financial ability to repay due to forced execution because the provisional registration of the right to claim ownership transfer based on the sale and purchase of the real estate evidence No. 2, has been established, and it is virtually impossible to repay through compulsory execution, and the delinquent taxpayer is in an insolvent state (Evidence No. 2 and Evidence No. 3).

Table 2 【Potable Property of Trustee Kim ○-○ as of the filing date of the suit】

(unit: Won)

Location

Evaluation Amount

Measures Restricting compulsory execution

○○ also ○○○-gun ○○○○○-ri ○○○○○, 294 square meters prior to ○○-ri ○○

1,834,560

Provisional Registration No. 4254 of March 27, 200

○○ also ○○○○-gun ○○○○○○-ri ○○○○○ 1,431 square meters prior to ○○-ri ○○

12,091,950

Provisional Registration No. 4254 of March 27, 200

Table 3 [Small Property of the delinquent Kim ○ as of the filing date of the suit]

(unit: Won)

Classification

amount of gold

non-higher

National taxes in arrears

(including additional charges)

2,029,607,800

The amount of national taxes in total, including the AA Tax Office, BB Tax Office,CC Tax Office, DD Tax Office, and EE Tax Office.

4. Expiration of the exclusion period;

In the unilateral promise for sale, the right of the contractor to make the effect of sale by expressing his/her intention of completion of the subscription for sale, that is, the right to conclude the subscription for sale and purchase, if it is a sort of right to form and determine the period for exercise between the parties, shall be exercised within such period, and, if not, within 10 years from the time when the subscription is made, within such period, and upon the expiration of such period, the right to conclude the subscription shall be extinguished upon the lapse of the exclusion period (Supreme Court Decision 200Da26425, Jan. 10, 200).

5. Exercise of rights by the defaulted taxpayer and exercise of rights by subrogation.

A. On March 14, 2000, Kim○-○ entered into a pre-sale agreement with the Defendant on the real estate listed in the attached list, and on March 27, 2000, the Defendant completed the registration of the right to claim ownership based on the pre-sale agreement.

B. The registration of the right to claim ownership transfer under Paragraph (a) above is to be terminated after the expiration of the period of limitation for the defendant not exercising the right to complete the purchase and sale reservation. Thus, the defendant is obligated to cancel the registration of the right to claim ownership transfer on the real estate in the attached list by way of restitution.

C. As above, Kim ○, a delinquent taxpayer, does not exercise his right against the Defendant (right to claim cancellation of the provisional registration of ownership transfer), so the Plaintiff is bound to exercise in subrogation of the delinquent taxpayer's right to preserve the preserved claim because it is not satisfied of tax claims of KRW 2,029,607,80 up to now.

6. Conclusion

As above, the registration of the right to claim ownership transfer by the defendant's reservation for sale of the real estate listed in the attached list shall be cancelled at the expiration of the exclusion period. The plaintiff has a tax claim against Kim○○, and Kim○○ does not exercise the right to claim cancellation of the provisional registration of the right to claim ownership transfer registration against the defendant. In order to satisfy the tax claim against Kim○○○, the plaintiff filed the lawsuit in this case in order to perform the registration of cancellation of each right to claim ownership transfer registration as stated in the attached list by subrogation of Kim○○ in order