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

A. Change in ownership of D-dong land 1) The Defendant, a heir of E, owns 5,00 square meters and 292 square meters for H-dong land (hereinafter “D-dong land”) located in Geumcheon-gu, Busan, which was owned by 5,451 square meters and 5,000 square meters.

On February 10, 2004, the registration of transfer of ownership was completed on February 19, 2004 with respect to the registration of transfer of ownership on the basis of sale on February 10, 2004. (2) After the registration of transfer of ownership was divided into I, J, K, and L in order.

3) On May 27, 2009, the ownership transfer registration was completed on May 27, 2009 with respect to 1,000 square meters in Busan Geum-gu, Busan. The ownership transfer registration was completed on July 6, 2009 with respect to 3,273 square meters in P paddy-gun, Busan-gu, Busan-si (hereinafter “Nri-si”) owned by the Plaintiff on December 27, 2006. The registration of ownership transfer was completed on December 27, 2006 with respect to 1,00 square meters in Pung-gu, Busan-gu, Busan-si (hereinafter “Nri-si land”).

2) On October 4, 2007, the above Nuri land is the Busan District 990 square meters and C 2,283 square meters and C 2,283 square meters (hereinafter “instant land”).

(3) The Defendant completed the registration of ownership transfer on May 31, 2010 (hereinafter “instant purchase and sale contract”) on the instant land on the grounds of sale and purchase (hereinafter “instant purchase and sale contract”).

C. The defendant is the wife of Qu.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 3 (including branch numbers for those with additional numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s alleged D-dong land is real estate purchased by the Plaintiff and sold in title trust to the Defendant, and the Defendant, after selling I and J among D-dong land, may be exempted from capital gains tax if acquiring other farmland from the proceeds of sale. As such, the Plaintiff requested the Defendant to file for a transfer registration as if the Defendant purchased the instant land, and the Plaintiff entered into a false sales contract with the Defendant for the purchase price of KRW 349,000,000 with respect to the instant land, and at all, concluded the sales price.