A. On February 4, 1997, the Plaintiff entered into a contract with F to purchase the land on the 41st parcel of Gyeonggi-do, Gyeonggi-do, 359 square meters and E 39 square meters (hereinafter “each of the instant lands”). As to each of the instant lands, on October 19, 1991, the registration of ownership transfer was completed under the Defendant’s name on October 19, 1991.

B. On February 21, 1997, G: (a) with respect to the ownership of 25 parcels of land among 41 parcels of land which is the object of the above sales contract, G: (b) with respect to the Plaintiff’s ownership of 25 parcels of land; (c) “The Plaintiff shall transfer the ownership of the said parcels of land to the Plaintiff or the person designated by the Plaintiff on condition that the Plaintiff shall pay the capital gains tax imposed on G upon his request for the transfer of ownership,” (Article 55,05,053,761,122, and G, etc. (Article 30,761,122, and KRW 85,814,90, and interest accrued therefrom) was written in the agreement (Article 4-1, No. 4-1, No. 30,761,814,907).

C. In accordance with the instant agreement, the Plaintiff paid KRW 16 million to G on February 27, 1997. From March 24, 1997 to December 15, 1997, the Plaintiff paid the debt to the G Anng-gun Agricultural Cooperative and Yangyang Saemaul Depository.

However, with respect to the claim amounting to KRW 317,614,00, which was KRW 317,614,000 in the name of the Guarantee Insurance Company for the amount of KRW 5,937 square meters that G transferred to the Plaintiff, and the Plaintiff raised an objection thereto. On May 6, 1997, G entered the Plaintiff’s debt amounting to KRW 317,614,00 in the land for which the Guarantee Insurance Company incurred from F’s guarantee was entered in the Plaintiff’s obligation to purchase and sell, and thus, G’s building and all land in the name of G to the