A. D Co., Ltd. and D Co., Ltd. (hereinafter “D”) are companies with the purpose of real estate sale and lease business, and FF farming associations substantially operated by E and E are sellers selling land purchased from D to individual buyers and importing profit therefrom by dividing land purchased from D.

D On Nov. 24, 2009, the sales contract of KRW 112562 square meters for E and the Gyeonggi-do Yang-gun G forest (hereinafter the land category and size are omitted; hereinafter the same shall apply) and KRW 3.7 billion for H was concluded, and E, without completing the registration of ownership transfer for the land purchased from D, sold the land to individual buyers and immediately completed the registration of ownership transfer for individual buyers.

E was paid only part of the above purchase price.

B. (1) On June 21, 2010, E borrowed KRW 100,000 from June 21, 2010, and paid KRW 100,000 (hereinafter “the instant loan”). On June 18, 201, E borrowed money from Defendant A to D and paid KRW 100,000 (hereinafter “the instant loan money”). On June 21, 2010, Suwon District Court’s registration office was received on June 21, 2010, as a result of the agreement on the instant land (hereinafter “registration of the instant mortgage”). < Amended by Act No. 10666, Jun. 21, 2010; Act No. 10665, Jun. 21, 2010>

(2) On July 19, 2010, E transferred the principal and interest of the instant borrowed amount to Defendant A, KRW 50,000,000, KRW 50,000 on August 18, 2010, KRW 70,000 on August 20, 2010, KRW 10,000 on September 24, 2010, and KRW 10,000 on September 24, 2010, E repaid the entire principal and interest of the instant borrowed amount. Defendant A borrowed KRW 20,00,000 on August 4, 2010.