1. The instant lawsuit shall be dismissed.

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

1. Basic facts

A. A. A limited liability company B (hereinafter “foreign company”) did not pay KRW 156,756,403 corporate tax for the year 2013, which was December 31, 2013, and KRW 89,183,874, which was the date of establishing the tax liability, on March 31, 2014, the Plaintiff did not pay KRW 245,940,277, respectively, for the non-party company as of April 7, 2014.

B. On April 8, 2014, Nonparty Company completed the provisional registration of the right to claim ownership transfer (hereinafter “the provisional registration of this case”) to the Defendant, who is the representative director C of Nonparty Company, on the ground of the pre-sale agreement (hereinafter “instant pre-sale agreement”) on April 7, 2014 regarding the real estate listed in the separate sheet owned by Nonparty Company (hereinafter “instant real estate”).

The Defendant accepted KRW 373,775,190 out of the secured debt of the right to collateral security established on the instant real estate, in lieu of the payment of the purchase price.

The right to claim ownership transfer, the provisional registration of this case, is preserved, shall be transferred in sequence to D on July 30, 2014, to E on September 22, 2015, and the additional registration prior to the provisional registration of this case was completed, and E completed the principal registration based on the provisional registration of this case on September 23, 2015.

C. On April 22, 2014, in order to preserve the Plaintiff’s national tax claim after the provisional registration of this case was completed, the head of the Jeonju District Tax Office completed the registration of seizure on the instant real estate (hereinafter “registration of seizure of this case”); and on September 23, 2015, E completed the principal registration based on the provisional registration of this case and revoked the registration of seizure of this case.

The instant real estate is the only real estate of the non-party company, and on December 30, 2013, the establishment registration was completed with the non-party company, the debtor, the non-party company, the maximum debt amount of which is KRW 448,890,000. At the time of the instant provisional registration, the actual secured debt amount of the said right to collateral security was KRW 336,731,470.

The appraised value of the instant real estate at the time of the registration of the establishment of the neighboring mortgage is KRW 588,00,000.