A. The Defendants’ real estate sales contract 1) Defendant B’s real estate sales contract is as follows: the E-mail 493 square meters owned by Defendant C (hereinafter “instant land”).

2) Article 2 subparag. 20 of the Housing Act and Article 10(1) of the Enforcement Decree of the Housing Act provides that “The building of this case” refers to a studio-type apartment house, complex-type multi-household house, or complex-type multi-household house with less than 300 households with less than 28 households with less than 5 floors on the ground (hereinafter “instant building”).

(2) On May 2, 2012, Defendant C and the instant land entered into a sales contract with a view to carrying on a new construction and selling business, setting the sales price of KRW 123,00,000,00. (2) At the time of the conclusion of the said sales contract, Defendant C applied for a construction permit in its name as soon as it receives the down payment of KRW 10,000,000 for the prompt progress of the instant building construction business. Defendant C received the intermediate payment of KRW 13,00,000 from Defendant B as soon as the construction permit was granted, and the remainder of KRW 10,000 after the lapse of 31 days from the commencement of the construction of the instant new construction, and agreed to Defendant B to implement the procedure for the transfer of ownership and the procedure for the transfer of ownership in the name of the building permit for the instant building.

3) According to the above sales contract, Defendant C received the down payment from Defendant B and applied for a construction permit for the instant building in its name, and received the intermediate payment at the time of obtaining the construction permit for the instant building. On August 24, 2015, upon Defendant B’s request, Defendant C completed the registration of ownership transfer for the instant land on July 10, 2015, in the name of F Co., Ltd. (B). B (i) Defendant B’s contract and the discontinuance of construction work with G, July 11, 2013 (hereinafter “G”) with respect to the construction period for the limited partnership G (hereinafter “instant construction”) and the instant new construction of the instant building (hereinafter “the instant construction”). Unless otherwise indicated, the construction amount from July 16, 2013 to December 15, 2013; and (ii) the construction amount is KRW 760,000,0000, value added tax (hereinafter “value added tax”).