A. It was concluded on June 10, 2015 between Defendant A and E.

A. 1) E arising from a taxation claim on March 6, 2014, the ownership of the land and its ground, as well as land and buildings, J, L, M, N,O, and P (hereinafter collectively referred to as “a separate real estate”).

(2) On May 29, 2014, the Plaintiff: (a) sold Q and R; and (b) completed the registration of ownership transfer of 1/2 shares of each of the separate real estate in its name on April 24, 2014; (c) on May 29, 2014, E made a preliminary return of KRW 0 to be paid by applying the requirements for non-taxation, reduction, and exemption with respect to the purchase and sale of separate real estate; (d) on April 14, 2015, the Plaintiff notified E of the payment of KRW 92,347,582 for the transfer income tax for the year 2014, on the ground that the tax investigation on the said transfer income tax reported by E does not meet the requirements for non-taxation, reduction, and exemption.

3) However, E did not pay the above capital gains tax as of the date of the closing of argument in the instant case. As of the time of the filing of the instant lawsuit, the said capital gains tax in arrears amounting to KRW 111,740,550, including additional dues of KRW 19,392,970. (b) E’s disposal, etc. (i) On June 10, 2015, E received 2/9 shares out of the D Forest 278,866С-gun, Chungcheongnam-do (hereinafter “instant D”) 1/3 shares of KRW 60,00,000 (the balance of KRW 10,50,000,000,000) from the date of the contract, and KRW 1/93,000,000,000 from the relevant registry office as of KRW 175,715,705, Jul. 10, 2015).

(hereinafter) The sales contract with E and Defendant A is “the first sales contract,” and “the second sales contract,” respectively. 2 also, E and Defendant B on June 10, 2015.