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

A. A. Around March 2004, D introduced the Defendants from E, and decided to purchase G 1,302 square meters and H 2,707 square meters (hereinafter “instant real estate”) from E, the F-owned, for KRW 200 million.

D Until April 6, 2004, until D paid 200 million won including 50 million won borne by I to the Defendants.

On April 6, 2004, a sales contract (No. 200 million won, D, and I with regard to the instant real estate was prepared on April 6, 2004.

In the above sales contract, it is stated that “The 1/4 (25%) of this title is the shares of I as it is marked as D on March 2004.”

B. The Defendants paid F KRW 120 million among them.

C. F on April 2, 2004, the F completed the registration of transfer of ownership on the instant real estate on March 31, 2004 with respect to D on April 2, 2004.

D around September 6, 2006, the registration of the establishment of a mortgage on the instant real estate was completed to the Maak Agricultural Cooperative.

On November 17, 2008, the Daejeon District Court's branch court's jurisdiction over the Daejeon District Court was initiated with the voluntary auction procedure concerning the real estate of this case. The real estate of this case was sold to a third party on August 13, 2009.

E. On December 16, 2011, the transfer value of the instant real estate was calculated as KRW 185 million, the acquisition value was calculated as KRW 70,362,884, and necessary expenses was calculated as KRW 113,626,84, and the transfer value was calculated as KRW 113,626,848, the transfer income tax base was calculated as KRW 94,788,987, the additional tax was KRW 7,201,818, and KRW 25,90,805, and the prior notice of taxation was given to D on December 16, 2011.

Since then, capital gains tax additional dues are continuously added, and as of August 28, 2015, the total sum of the capital gains tax and additional taxes is 39,557,600 won.

F. D around 2015, the Plaintiff, Nice, as the Defendants.