A. On February 2007, the Defendant heard information that daily prices of 2,483 square meters (hereinafter “instant land”) in Ansan-si, Seosan-si (hereinafter “instant land”) were developed, and purchased from D on February 23, 2007 KRW 1,40,050,000 per square meter, the price of the instant land was lower than the market price at the time.

As if the Defendant purchased the purchase price of KRW 2 million at a level higher than the actual market price with a view to making less transfer income tax at the time of subsequent resale between D and D on the same day, the Defendant separately prepares a sales contract (tentative name business contract; hereinafter “instant business contract”) stating the purchase price of KRW 1.52 billion, and completed the registration of ownership transfer in the name of the Defendant on March 8, 2007, with the trade amount of KRW 1.52 billion.

B. On January 5, 2010, the Defendant told the Plaintiff to sell the instant land as soon as it would have been developed, and told the Plaintiff to the effect that “The instant land is developed as a commercial district, and the instant land was purchased at KRW 2,00,000 per square year in the information that the road is constructed in the neighboring area, and would go beyond KRW 10,000 per square year, if developed.”

C. On January 7, 2010, the Plaintiff concluded a sales contract with the Defendant to purchase KRW 200,000 from the land of this case for KRW 420,000,000.

(hereinafter “instant sales contract”). The Plaintiff paid to the Defendant the purchase price of KRW 398,780,000,000, in total, to the Defendant as stated in the “payment date” column of the said Table on each date indicated below.

The payment method (unit) of the date of payment 4,190,000 of the account transfer on January 7, 2010, 49,080,000 of the account transfer on February 12, 2010, and 10,000 of the account transfer on February 22, 2010; 4,190,000 of the account transfer on June 29, 2010 on June 29, 2010; 50,000 cash transfer on June 30, 200 on June 30, 201, and 8,10,000 cash transfer on October 1, 200, and 10,000 account transfer on October 5, 200, and 30,008;