1. The Defendant’s transfer income tax amounting to KRW 742,342,587 (including additional tax) for the Plaintiff on April 6, 2016.

1. On September 29, 2009, the registration of ownership transfer (sale on July 19, 2001) in the name C was completed on September 29, 2009 with respect to (i) the title transfer registration (sale on July 19, 2001, the cause of the registration) in the name C in order to (i) the title transfer registration in the name of the Plaintiff on September 29, 2009 (hereinafter “instant shares”) was completed on September 29, 2009 with respect to (i) the ownership transfer registration in the name of the Plaintiff on September 23, 2009 (sale of property due to the cancellation of the business agreement on September 23, 2009, the cause of the registration was completed on July 11, 2014, the ownership transfer registration (sale on July 14, 2014, the cause of the registration) was completed on July 14, 2014.

The Plaintiff and C jointly promoted the instant land as follows, but failed to do so.

D Co., Ltd. purchased the instant land from the Korea Land Corporation on May 8, 1997 in KRW 4,291,520,000, and commenced the business of constructing officetels (the Plaintiff acquired the management right of the company on February 10, 1999), but it was subject to the cancellation of the sales contract by being confiscated the down payment around June 2001 due to the shortage of funds.

On July 19, 2001, the Plaintiff: (a) purchased the instant land from the Korea Land Corporation in KRW 3,997,660,000; (b) on May 16, 2002, from E, etc., acquired the status of purchaser at KRW 700,000 based on the said sales contract; and (c) concluded a partnership agreement with C on September 16, 2002 with regard to the instant construction and sale of officetels (hereinafter “instant partnership agreement”).

According to the instant trade agreement, ① the Plaintiff and C shall have the right to implement construction of officetels 5:5; ② C shall pay KRW 1,200,000 out of the purchase price of the instant land to the Korea Land Corporation, and separately lend KRW 800,000,000 to the Plaintiff.

As stipulated in the instant trade agreement, C shall be the Korea Land Corporation and E. September 24, 2002.