- The seller(D) shall divide the land and issue his seal imprint without raising any objection at the time of transfer from the seller’s name to a third party.

- The seller recognizes the seller’s sales to B and 20 persons as if the buyer were divided and sold, and the seller issues his seal.

- taxes imposed on the difference at the time of the sale by the seller(D) and at least 60,000 won per average, shall be liable to the buyer.

- The seller shall consent at any time and issue documents necessary for this licence when the seller wishes to obtain the permit of the Office for the purpose of obtaining or otherwise obtaining the permit of the Office.

- The seller and one other (C) strictly implement the intermediate payment and the balance date.

On October 25, 2004, Defendant B purchased from Defendant C the purchase price of KRW 56,826 square meters of E forest land (hereinafter “the forest land before the instant division”) on behalf of KRW 950,00,000, and the capital gains tax was imposed upon the purchaser (hereinafter “instant first contract”).

The buyer of the above contract was written with "C and 20", and the defendant B was written with the buyer's agent, and the following was attached thereto:

B. Even after the instant contract was concluded, the ownership of the forest land prior to the instant subdivision remains D. The forest land prior to the instant subdivision was divided into seven parcels including E forest land 41,700 square meters (hereinafter “instant forest land”). Since April 2005, each sales contract was concluded regarding the instant forest land and six parcels, and all transfer income tax was borne by C or each real estate purchaser.

C. On June 20, 2008, the Plaintiff purchased the forest land of this case at KRW 1 billion (the contract amount of KRW 450,000,000,000, the remainder of KRW 550,000). The instant case does not exceed the sales contract.