1. Revocation of the first instance judgment.

On August 25, 2014, the Defendant rendered a decision to incorporate the basic pension benefits for the Plaintiff.

1. The reasoning of the judgment of the court of first instance that cited the judgment of the court of first instance is as follows, and the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance, except to modify the conclusion, and thus, it shall be accepted in accordance with Article 8(2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

2. On February 18, 2012, whether the Plaintiff should exclude the Plaintiff from the property calculated by converting the amount of debt owed to the Green Parent Base Limited Company, or not, the Plaintiff sold the Plaintiff’s property to Seocho-gu Seoul 501 Dong 1103, which was owned on February 18, 2012, and the fact that the Plaintiff repaid the total amount of KRW 190,237,507 to cancel the registration of creation of collateral security obligations owed by the Plaintiff in order to cancel the registration of creation of collateral security obligations held by the Plaintiff on the said real property in the name of the obligor, for the sake of cancelling the registration of creation of collateral security obligations held by the Plaintiff.

B) The Basic Pension Act of the statutory system provides for the scope of income and property that calculates the assessed amount of income and the amount of income conversion into property; and the detailed method of calculating the assessed amount of income and the amount of income conversion into property was delegated to the Minister of Health and Welfare (Article 2). The Enforcement Decree of the Basic Pension Act (hereinafter

(3) Article 2(1)3 of the Enforcement Rule of the Basic Pension Act (hereinafter “Enforcement Rule”) provides that the scope of income and property calculated by converting the amount of income pursuant to the delegation of the Basic Pension Act shall be included in the scope of property calculated by converting the amount of property disposed of to another person after July 1, 201, except where it is proved that the amount of property disposed of has been repaid (Article 2(1)3).

The basic pension law provides for the detailed method of calculating the value of income and the amount of income conversion into property according to the delegation of the basic pension law, and the Minister of Health and Welfare determines the amount of debts.