1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. The reasoning of the court of first instance’s explanation concerning this case is as stated in the reasoning of the judgment of the court of first instance, except where the plaintiff added the following judgment as to the matters alleged in the court of first instance, and thus, this is acceptable in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Additional determination

A. The summary of the Plaintiff’s assertion 1) Since the establishment registration of a neighboring mortgage of this case was established by a false conspiracy between the Defendant and B, the Plaintiff, by subrogation, sought implementation of the procedure for registration of cancellation of the establishment registration of the neighboring mortgage of this case against the Defendant on May 31, 2013. The statutory due date of the Plaintiff’s transfer income tax credit of this case against B, a preserved bond of this case, was the date of May 31, 2013. The instant mortgage contract concluded on May 13, 2013, which was within one year prior to the statutory due date, was Article 35(4) and Article 35(4)35 of the Framework Act on National Taxes (Preference of national taxes) (4) of the Framework Act on National Taxes. The head of a tax office may request the court to revoke the relevant act, if he/she deems it difficult to collect national taxes or additional dues from the proceeds of sale of the pertinent property

In such cases, where a taxpayer enters into a contract to establish a right of lease on a deposit basis, a pledge or a mortgage, a contract to establish a provisional registration or a contract to establish a security for transfer with a person prescribed by Presidential Decree from among related persons within one year before the statutory due date of national

1. The Plaintiff is presumed to be a false contract pursuant to the proviso to a contract to establish a right to lease on a deposit basis, pledge, or mortgage under paragraph (1) 3. Since it was difficult for the Plaintiff to collect national taxes from B as a result of the completion of the registration of establishment of a mortgage near the instant lease on a deposit basis pursuant to the aforementioned false contract, the Plaintiff seeks to cancel the contract to establish a right to collateral

B. We examine the determination of the allegation of false conspiracy 1, and B.