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

A. On September 24, 2009, the Defendant sold C’s land (hereinafter “instant land”) owned by C on behalf of C to KRW 460 million (hereinafter “the instant purchase price”).

B. On November 18, 2009, the Defendant remitted KRW 70 million out of the instant purchase price to the Plaintiff, the South-North of C, and to E, the spouse of C.

C. C (hereinafter “the deceased”) died on July 10, 2014.

[Ground of recognition] Facts without dispute, Gap 1, 2, 3 evidence, the purport of the whole pleadings

2. Determination

A. The summary of the Plaintiff’s assertion (1) the Plaintiff, the Defendant, the Deceased, and E agreed to sell the instant land and distribute the remaining money after deducting taxes and expenses from the purchase price.

(2) The Defendant, who was in charge of selling the above land and distributing the price, paid KRW 100 million to the Plaintiff with the instant purchase price, distributed KRW 70 million to the Plaintiff, using the sales cost as 1/4 of the remaining money, and arbitrarily managing KRW 70 million to the Deceased.

(3) However, there is no amount of capital gains tax imposed on the Plaintiff regarding the sale of the instant land. Accordingly, pursuant to the above distribution agreement, KRW 15 million should be distributed to the Plaintiff (=460 million x 1/4). Of the shares of the deceased 70 million among the shares of KRW 70 million, the amount equivalent to the Plaintiff’s inheritance shares should be paid to the Plaintiff.

(4) Ultimately, without any legal ground, the Defendant is obligated to return to the Plaintiff the amount equivalent to the Plaintiff’s inheritance share out of the Plaintiff’s share of KRW 45 million (i.e., KRW 15 million - KRW 70 million) and the amount equivalent to the Plaintiff’s share of the deceased’s share of the shares of KRW 45 million and net C’s share of the Plaintiff’s share of KRW 15 million, as part of the Plaintiff’s inheritance share of KRW 45 million and KRW 5 million.

B. The following circumstances, which could be revealed by the records of this case, are ① the land of this case by the deceased.