A. On March 1, 2014, E purchased KRW 57 million in total of 1,478 square meters, G field 433 square meters (hereinafter “H land”). Among F field 1,478 square meters, E completed the registration of ownership transfer in the name of the Plaintiff with respect to one-half percent of F field 1,478 square meters.

B. After January 2015, E sold H land at KRW 97 million and the same year.

2. On 15. 15. 15. I purchased from G-gu, Ulsan-gu, Chungcheongnam-gu, J-gu and K 1,293 square meters (hereinafter the above two parcels collectively referred to as “L land”) in KRW 140 million, and completed the registration of ownership transfer in the name of E.

C. On November 23, 2016, E died, and E’s heir is the Defendants’ children, and the Defendants completed the registration of ownership transfer on L’s land as of December 14, 2016, with respect to each inheritance share.

[Ground of recognition] Unsatisfy, entry of Gap evidence 1 to 8, purport of whole pleadings

2. Determination on the cause of the claim

A. At the time the Plaintiff’s assertion E purchased H land on March 1, 2014, the Plaintiff assumed KRW 20 million out of the purchase price. For such reason, the Plaintiff completed the registration of ownership transfer under the Plaintiff’s name with respect to one-half portion of the F 1478 square meters of H land.

Therefore, H land is jointly purchased by the Plaintiff and E, and thereafter purchased L land of KRW 97 million and KRW 60 million from the above H land sales price is also purchased jointly by the Plaintiff and E, but the registration of ownership transfer is completed in the name of E for convenience.

In addition, the Plaintiff has fully borne capital gains tax of KRW 14,136,760 for sale of H land.

Therefore, the Defendants, who succeeded to L land due to the death of E, committed unjust enrichment equivalent to KRW 48,50,000 and KRW 62,636,760 in total of KRW 14,136,760 and capital gains tax on H land, which can be deemed to have been borne by the Plaintiff as a part of the purchase price, and thus, the Defendants were entitled to inheritance shares out of the above amount.