The Plaintiff and the Defendant were co-owners of the building of 493m2 and 5m2 above ground in Yeongdeungpo-gu Seoul Metropolitan Government (hereinafter “instant real estate”). Of the instant real estate, the share ratio between the Plaintiff and the Defendant was 64:36.

The Plaintiff and the Defendant, “the Plaintiff and the Defendant shall own the instant real estate as owned by the Defendant,” and the Defendant, “The Defendant, to revoke a criminal complaint against the Plaintiff (Seoul District Prosecutors’ Office 2014 type 14219 case),” etc. (Seoul East District Court Order 2013Gahap1370, 2013Gahap1387, Jan. 9, 2015; hereinafter referred to as “the decision to recommend reconciliation of this case”), became final and conclusive.

On May 4, 2016, the Defendant completed the registration of ownership transfer based on the decision of recommending reconciliation in this case with respect to the Plaintiff’s share out of the instant real estate, and the Plaintiff paid taxes and public charges (hereinafter “tax, etc.”) of KRW 14,789,180 with respect to the instant real estate after the decision of recommending reconciliation in this case, until the Defendant completes the registration of ownership transfer.

2. Determination as to whether the claim for the amount equivalent to the settlement money is changed or added

A. The Defendant’s assertion as to the cause of the claim is that “the Plaintiff bears tax of KRW 22,774,184 on the Defendant’s share out of the instant real estate from June 201 to the date of the instant recommendation for reconciliation,” and the said tax is originally borne by the Defendant. As such, the Defendant is obliged to pay the Plaintiff KRW 22,774,184 and its delay damages (hereinafter “former cause of claim”).

However, the Plaintiff withdrawn the above cause of claim in the application form for modification of claim and cause of claim, and as a new cause of claim, the Plaintiff and the Defendant entered into a partnership agreement with the content of dividing the lease proceeds of the instant real estate into 36:64, and the Defendant from February 2012 to the instant real estate.