1. The defendant received KRW 150,000,000 from the plaintiffs, and each of the real estates listed in the separate sheet to the plaintiffs.

Basic Facts

A. On November 10, 2015, the Plaintiffs concluded a sales contract with the Defendant on the real estate listed in the separate sheet (hereinafter “instant apartment”) with the effect that the sales price of KRW 300 million was KRW 100 million, KRW 100 million on November 10, 2015, KRW 50 million on December 12, 2015, and KRW 150 million on June 14, 2017 on the date of approval for the use of the remainder (hereinafter “instant contract”).

B. The Plaintiffs paid respectively to the Defendant KRW 10 million on November 10, 2015, and KRW 50 million on November 12, 2015.

[Ground of recognition] Facts without dispute, Gap evidence No. 1, and the purport of the entire pleadings are asserted by the parties concerned, and the plaintiffs asserted by the parties concerned were granted loans from the Nonghyup Bank on June 14, 2017 under the contract of this case and paid KRW 1.5 million to the defendant. However, the defendant stated the sale price of the apartment of this case as KRW 400 million, and the defendant did not cooperate with the execution of the procedures for ownership transfer registration, and did not cooperate in the payment of additional KRW 27 million.

Therefore, the defendant is obligated to pay the remainder of KRW 150 million from the plaintiffs and to implement the registration procedure for ownership transfer of the apartment of this case at the same time.

The defendant's assertion that the contract of this case was not a sales contract but an investment contract of this case, which is equivalent to KRW 400 million, was KRW 300 million. The plaintiffs should pay to the defendant an additional amount of KRW 27,50,000,000, including interest income tax on the difference between KRW 300,000 and apartment sale price.

Judgment

A. First of all, according to the statement on whether the instant contract is an investment contract, the Plaintiffs and the Defendant drafted a sales contract with the total supply amount of KRW 400 million on January 7, 2016, and it can be acknowledged that the said contract contains an additional statement stating that “the total sale price shall be KRW 300 million for the investment fund,” but the aforementioned evidence and the purport of the entire arguments shall be comprehensively taken into account.