1. The judgment of the first instance court, including a claim modified or added in the trial, shall be modified as follows:

1. Basic facts

A. The network H sold land, etc. located in Guro-gu Seoul Metropolitan Government in 2002 and received approximately KRW 25 billion.

The network H came to know the plaintiff who is Samsung Securities G while consulting about the transfer income tax around 2002.

On March 9, 2013, the deceased H succeeded to the rights and obligations of the deceased, Defendant B and his children, the wife, and the other Defendants, the wife, succeeded to the rights and obligations of the deceased H.

B. In the business of constructing Q buildings on the 31st parcel of land outside Daegu-gu P, Daegu-gu P (hereinafter “instant business”), the network H decided to invest KRW 6.5 billion in the name of Defendant D with the Plaintiff’s investment recommendation (the actual investment amount is KRW 6.5 billion, but the actual investment amount was recognized as KRW 7 billion).

Defendant D agreed to pay KRW 9.45 billion to Defendant D, by April 30, 2006, on April 18, 2005, Defendant D invested KRW 7.0 billion in the Sinton World Co., Ltd. (hereinafter “Sinton World”), an executory company, and “Defendant D shall pay KRW 9.45 billion to Defendant D by April 30, 2006.”

On the following day ( April 19, 2006), the time zone in which the investment was made was prepared by Defendant D as a buyer.

C. Since the delay of the instant project did not refund the investment amount by the agreed date, on May 9, 2006, the Sine World drafted a letter of commitment that “the Sine World will pay the Plaintiff KRW 11 billion to the Plaintiff by October 30, 2006,” in the name of the Plaintiff, other than the network H or Defendant D (hereinafter “certificate of May 9, 2006”).

By October 30, 2006 (the due date stipulated in the letter of undertaking as of May 9, 2006), the Plaintiff paid KRW 1 billion each to Defendant D on the following day ( October 31, 2006) and February 9, 2007, respectively, paid KRW 1 billion in total by means of opening a fund account in the name of a third party or paying KRW 1.2 billion in cash. On May 31, 2007, the Plaintiff transferred KRW 2 billion to the account in the name of Korea under the name of the deceased or Defendant B, a second account in the name of the deceased or Defendant B on December 27, 2007.

The sum of five billion won paid by the Plaintiff as above is “the instant money.”