1. The defendant (Counterclaim plaintiff)'s appeal is dismissed.

2. The defendant-Counterclaim plaintiff's counterclaim filed in this Court.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Facts of recognition;

A. On August 19, 2011, the Defendant completed the registration of the right to claim transfer of ownership based on the reservation on the same day with respect to the instant forest land owned by D Co., Ltd. (hereinafter “D”).

B. On September 6, 2016, the Plaintiff entered into a sales contract on the instant forest (hereinafter “instant contract”) with the Defendant’s Defendant’s Defendant’s agent, and entered into a real estate sales contract (excluding the rights and amounts agreed to be succeeded) stating that the purchase price of the instant forest shall be KRW 300 million, and the down payment of KRW 20 million shall be paid on September 6, 2016 and the remainder of KRW 280 million shall be paid on September 30, 2016; and the Defendant shall deliver the instant forest on the date of the remainder payment, and then prepares a real estate sales contract (hereinafter “instant contract”) stating that the Plaintiff shall complete ownership transfer by removing the grounds (excluding the rights and amounts agreed to be succeeded) for restricting the exercise of ownership, such as mortgage, superficies, and right to lease on the instant forest (hereinafter “the instant contract”).

Matters stipulated in the contract of this case shall be as follows.

Matters of special agreement

1. The provisional registration of seizure and transfer of ownership of the National Health Insurance Corporation shall be responsible for the seller and cancelled simultaneously with the transfer thereof;

The contract shall be executed by the Intervenor joining the defendant on behalf of the person having the provisional registration.

Contract deposit shall be deposited into the Defendant’s account.

2. Notwithstanding the above contract terms, if no one of the cemeteries was disposed of until March 31, 2017, this contract becomes null and void, and the amount received shall be refunded immediately to the Intervenor’s Intervenor liable and immediately.

C. On the date of conclusion of the instant contract, the Plaintiff drafted to the Intervenor joining the Defendant a letter of performance (hereinafter “instant letter”) as follows.

1. In selling and selling the forest of this case, the seller shall receive the down payment of KRW 20 million out of total purchase price of KRW 300 million and then transfer the ownership, and the purchaser shall pay KRW 85 million, which is set up a collateral security at the time of granting a loan to a financial institution.