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

Defendant 16,051,425 won, Plaintiff B, and C respectively, to Plaintiff A 10,700.

1. The reasoning in this case is as stated in the reasoning of the judgment of the court of first instance, except for the following “the part used by the court of first instance”. Thus, this is cited by the main text of Article 420 of the Civil Procedure Act.

2. Part 3, Form 5, “I” in Part 5, written “G”.

Part 5, Chapters 2 through 15, "A. The claims of the parties" shall be made in accordance with the following part:

A person shall be appointed.

A. 1) The plaintiffs asserted that the defendant is obligated to return KRW 70 million to the plaintiffs on the following grounds. ① The deceased paid KRW 70 million to the defendant as the purchase fund of this case. The defendant used only KRW 40 million as the purchase fund of this case and used the remaining KRW 30 million for personal purposes. Meanwhile, around August 2008, the defendant sold the above land to G and received KRW 50 million as the down payment. ② The defendant is obligated to return the settlement fund of this case to the deceased's heir, and the amount should be returned to the defendant for the following reasons: KRW 45 million as part of the purchase fund of this case; KRW 15 million as the purchase fund of this case; KRW 30 million as the purchase fund of this case; KRW 25 million as the purchase fund of this case; KRW 30 million as the purchase fund of this case; KRW 30 million as the purchase fund of this case; and KRW 50 million as the defendant's personal reasons to cancel the purchase fund of this case.

① The Defendant is against the Deceased’s land of this case.