1. The plaintiff's claim is dismissed.

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

1. Facts of recognition;

A. C is the owner of the instant real estate, and on June 23, 2009, entered into a pre-sale agreement with the Defendant on the instant real estate, and on the same day, he completed the provisional registration of the right to claim ownership transfer (hereinafter “provisional registration of this case”) to the Defendant under Article 23700 on the receipt of Macheon District Court’s Macheon Registry (23700).

The notified tax amount due for the payment of the capital gains tax on January 113, 201, 398, 590 116, 173,790 capital gains tax on June 22, 2012, 20,755, 360, 321, 820 capital gains tax on June 22, 2012:

B. The Plaintiff has the same taxation rights as indicated in the following table against C.

[Ground of recognition] Evidence Nos. 1-1 and 4-1, and the purport of the whole pleading

2. The gist of the Plaintiff’s assertion is as follows: (a) sought cancellation of the provisional registration of this case against the Defendant by subrogation, who is insolvent, in lieu of C, and asserts that the cause of the claim is as follows.

The provisional registration of this case should be cancelled inasmuch as the right to complete the reservation has ceased to exist even with the exclusion period due to the Defendant’s failure to exercise the right to complete the reservation within 10 years from the time of the establishment of the reservation.

B. Even if the Defendant exercised the right to complete the reservation, the instant provisional registration should be cancelled on July 31, 2019, as it did not exercise the right to claim ownership transfer registration for ten (10) years.

C. The real estate of this case is classified as farmland and the Defendant established the provisional registration of this case with C even though it is an ineligible person to acquire the land of this case. The provisional registration of this case should be cancelled due to an invalid bond contract for the purpose of performance, which is the original impossibility of payment.

3. Determination

A. As seen earlier, the Defendant entered into a pre-sale agreement with C on June 23, 2009 regarding the instant real estate (hereinafter “instant pre-sale agreement”) with C on June 23, 2009 regarding the claim on the expiration of the exclusion period.