1. The Defendant (Counterclaim Plaintiff) paid KRW 30,000,000 to the Plaintiff (Counterclaim Defendant) and its amount from August 6, 2014 to September 30, 2015.

1. Basic facts

A. The network D died on October 1, 2012.

The heir is a child between the Plaintiff, F, G, the latter wife H, the network D and H, the Defendant I, who is a child between the network D and the former wife E, and the heir is a child between the deceased D and the former wife E, and there is L and M, the husband of the J (Death on February 20, 2010) who was a child between the deceased D and the former wife E.

H The shares 1/5, the Plaintiff, the Defendant, C, I, F, and G, each of 2/15 shares, K 6/105 shares, L, and M, each of 4/105 shares.

B. The network D refers to each real estate listed in the separate sheet at the time of death (hereinafter “each real estate of this case”) and, when individually named, “the real estate of this case” refers to the real estate of this case according to the sequence thereof.

(C) On January 7, 2013, the heir, including the Plaintiff and the Defendant, sold the instant 3 and 4 real estate in KRW 2.65 million to P on May 7, 2014, respectively. The heir, including the Plaintiff and the Defendant, sold each of the instant 1 and 3 and 4 real estate in KRW 2.65 million in purchase price, to N on February 7, 2013, and to P on May 7, 2014. [In the absence of any dispute over recognition, evidence Nos. 1 through 4, evidence Nos. 1 and 19-1, 2, and evidence No. 1-4, 4, and 36, each of the items of evidence No. 1 and evidence No. 36, and the purport of the entire pleadings.

2. Determination on the main claim

A. According to the purport of Gap evidence No. 12 of the judgment as to the cause of the principal claim and the entire pleadings, the defendant intended to sell each of the instant real estate for the purpose of inheritance tax, but did not consent to the plaintiff residing in Canada at the time. On January 30, 2013, the defendant, via Dong-in F, prepared a written confirmation that "the plaintiff shall pay 30 million won to the plaintiff upon the completion of the sale of each of the instant real estate, and if gift tax is paid later, it shall be held liable to the defendant (hereinafter referred to as "written confirmation of this case"), and the deceased's heir shall be N andO on February 7, 2013.