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The plaintiff's claim is dismissed.
Litigation costs shall be borne by the plaintiff.
Reasons
1. There is no dispute between the parties to the underlying facts, or the following facts are acknowledged in full view of the purport of the entire pleadings in each of the statements in Gap evidence Nos. 1 to 5 and Eul evidence Nos. 1 to 11 (including the case of serial numbers):
A. On March 21, 2014, the registration of ownership transfer was completed in the name of a stock company with respect to subparagraph 601 of the 6th floor moving to the building Nos. 601 of the 6th floor No. 601 of the 1st floor No. 601 of the 6th floor of the 7th floor of the 7th floor of the building B, Busan Metropolitan City.
B. On December 9, 2014, the registration of creation of a mortgage on each of the above real estate was completed by the Plaintiff, the maximum debt amount of KRW 2,400,000,000, and the debtor corporation, the debtor corporation, as a crowdfunding.
C. Based on the foregoing right to collateral security, the Plaintiff filed an application for commencement of voluntary auction with the Busan District Court C, and on April 7, 2015, the registration of commencement decision was completed.
(B) The creditor Maritime Alcoholic Beverages Sales Co., Ltd. had filed a voluntary auction application with Busan District Court D, and creditor Baben Holdings Co., Ltd had filed an application for a compulsory auction to Busan District Court E).
Based on a survey on the current status of May 26, 2015 on each of the above real estate, the Defendant determined that it constitutes an entertainment bar facility that meets the requirements for imposition of heavy property tax, and imposed property tax on the aggregate of KRW 370,151,320 as of June 1, 2015, which is the base date for imposition of property tax, as indicated below.
(including taxes on part of land). 1. 2. 601, 601, 601, 601, 701, 701, 702, 2,382,120,386,920,920, 94,173,410,410 won 87,656,520 won 2,629,680 won 13,674,180 won 103,96,960,470 won 1,396,470 won 7,261,410 won 5,207,3207, 98,491, 2054, 705, 157, 306, 308, 1308, 208, 2016, 307, 16308, 208, 2016 won.
E. In the above auction case, as stated in the attached table, the defendant received 370,151,320 won (100%) of the property tax on each of the above real estate from the holder of the first priority issuance (the pertinent tax), and the plaintiff shall take the third priority.