1. The plaintiff's claim is dismissed.

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

1. The Plaintiff’s assertion is a person to whom the right to collateral security established on each real estate listed in the separate sheet (hereinafter “each real estate of this case”) on June 20, 208, prior to the statutory deadline for the Defendant’s taxation claim, was transferred. As such, in the auction procedure for each real estate of this case, the amount of dividends against the Defendant should be corrected to be distributed to the Plaintiff.

2. According to Gap evidence Nos. 2 through 6, Eul and Eul evidence Nos. 1 through 3, the registration of the establishment of a mortgage of KRW 1,260,00 with respect to each of the real estate of this case was completed on June 20, 2008, and the plaintiff completed the registration of the establishment of a mortgage of KRW 1,260,00 on February 26, 2014 on the ground of the transfer of confirmed claim No. 1. 3, 206, 36. The defendant filed an application for the registration of the seizure of the real estate of this case on May 29, 2014 with the legal deadline of KRW 1,63,50 on July 27, 2008, KRW 96, KRW 206, KRW 36,500 on July 20, KRW 208, KRW 97, KRW 530 on May 29, 2014.

Article 36 (1) of the Framework Act on National Taxes attaches the taxpayer's properties according to the disposition on default of national taxes.