A. On December 2, 2010, the Plaintiff completed the registration of the creation of a collateral security (hereinafter “mortgage”) with a maximum debt amount of 117,000,000 square meters in total, which is a maximum debt amount of 1342 square meters, E, E, 1402 square meters, F, 612 square meters and G 836 square meters (hereinafter “instant land”).

(2) On October 15, 2012, the Plaintiff: (a) donated the instant land to the Defendants; and (b) concluded a contract with the Defendants to acquire the instant loan obligations, the principal and interest of which was KRW 90,000,000, at the time, with the Defendants, the Plaintiff entered into a contract with the Defendants.

(3) On October 18, 2012, on the instant land, the registration of transfer of each 1/2 co-ownership share based on the instant onerous donation contract was completed in the future by the Defendants.

On the same day, additional registration to change the debtor to defendant B was completed on the same day for the registration of creation of the right to collateral security of this case.

B. (1) The Defendants paid KRW 4,660,320, acquisition tax, and KRW 5,836,800, which were incurred by gifting the instant land.

In addition, the defendants paid 8,980,000 won to the certified judicial scrivener who entrusted the registration of ownership transfer of the land of this case.

(2) The Plaintiff’s gift tax and capital gains tax were imposed on the Plaintiff on the ground that the Plaintiff donated the instant land to the Defendants with the share of the Plaintiff, thereby obtaining capital gains from acquiring the instant loan obligation to the Defendants.

The Plaintiff paid KRW 1,751,190 (including additional KRW 126,690) on October 14, 2013 as capital gains from local income tax.

The plaintiff is until December 31, 2013.