1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. As of August 28, 2013, the conciliation was concluded between the Plaintiff and C as follows in the case of divorce, etc. brought by the Plaintiff against C, who was a legal spouse, against C, as the principal branch court of the Chuncheon District Court 2012ddan792 case.

(1) The plaintiff and C are divorced.

② A division of property shall be paid to the Plaintiff KRW 240,00,000, but it shall be paid KRW 100,000,000 by December 31, 2013, KRW 50,000,000 by April 30, 2014, KRW 50,000,000 by August 31, 2014, and KRW 40,00,00,00 by December 31, 2014.

C If the installment payment obligation is delayed at any time, the benefit of the due date shall be lost and the delay damages calculated at the rate of 10% per annum shall be paid in addition to the payable amount.

③ The Plaintiff, upon the cause of division of property, shall implement the procedures for the registration of ownership transfer with respect to all Plaintiff’s 1/2 shares among five real estate, such as the Plaintiff’s five real estate, including the Plaintiff’s forest land D 25785 square meters, the 1008 square meters in Kuju-si, the E-ground wooden season and the single-story housing, the 43 square meters in Kuju-si, the 793 square meters in Kuju-si, the 793 square meters in Hanju-si, the Flutin City, the 1/2 square meters in Hanju-si, and the 2nd roof

B. C sold to G the real estate (i.e., the real estate that the Plaintiff transferred his/her share to C and it is unclear whether it is the entire real estate or part of the real estate) recorded in the transfer income tax protocol prior to the payment period notified by the head of the original state tax office under the Defendant’s control on August 31, 2014, and accordingly, it appears that C is the transfer income tax imposed on C.

The amount of national taxes in arrears as of May 26, 2016 is KRW 224,142,310 due to failure to pay KRW 173,383,670.

C. On May 26, 2016, in order to collect C’s amount of national taxes in arrears, the head of the original tax office attached C’s remainder of the land sale price in relation to G on May 26, 2016. G deposited the remainder of the land sale price in KRW 183,7200 as the original district court’s capital support amounting to KRW 201.

on August 31, 2016, G deposited in the distribution procedure B by the Chuncheon District Court.