1. The judgment of the court of first instance is modified as follows.

The Defendant-Counterclaim Plaintiff (Counterclaim Defendant) is KRW 29,278,689 and also the Plaintiff (Counterclaim Defendant).

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Basic facts

A. The Plaintiff entered into an agreement with the Defendant and C (hereinafter collectively referred to as “Plaintiff, etc.”) on February 2012 to share 40% of their equity shares, Defendant 20%, and C40% of their successful bid price and registration tax, and jointly participated in the real estate auction.

B. The Plaintiff et al. purchased three of the following three real estate (hereinafter collectively referred to as “instant real estate”) through the real estate auction procedure, etc., and the developments and details thereof are as follows.

1) On March 9, 2012, the Plaintiff, etc., on March 9, 2012, the area of 13,225 square meters for D forest land in Ansan-gun, Gyeonggi-do (hereinafter “ban

(2) After purchasing Eul through the auction procedure (J of Pyeongtaek District Court) and completing the registration of ownership transfer as to Plaintiff 2/3 shares and Defendant 1/3 shares, the Defendant sold the Defendant’s well-known real estate to C on August 8, 2012, and completed the registration of ownership transfer as to the above 1/3 shares to C on September 13, 2012. (2) On September 13, 2012, the Plaintiff et al. purchased the said 4,285 square meters of Gyeonggi-do forest E-si land (hereinafter “Seoul Real Estate”) through the auction procedure (C of Pyeongtaek District Court) and completed the registration of ownership transfer with the Plaintiff and C 1/2 shares, respectively.

On February 1, 2013, the plaintiff and C sold the above shares of Pyeongtaek E real estate to L, and completed the registration of ownership transfer for the above shares to L.

3) The Plaintiff, etc., on September 19, 2012, the Gyeonggi-do Office M/N Ground Building (F Ground Building) (hereinafter “F-based O real estate”).

B) After purchasing B through the auction procedure (U.S. District Court P) and completing the registration of ownership transfer on November 27, 2012 with the Plaintiff and C 1/2 shares, the Plaintiff and C have completed the registration of ownership transfer on July 23, 2015. On July 23, 2015, the Plaintiff and C sold the above shares of P.S. O to Q and completed the registration of ownership transfer on the said shares to Q on July 24, 2015.