1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. Basic facts

가. B은 1998. 10. 10.경부터 토목건축공사업 등을 영위하던 회사로서 원고에 대하여 2013년 귀속 법인세 및 2013년 제1기 귀속 부가가치세를 체납하고 있는데, 그 체납 내역은 다음과 같다

(unit: 6,524,624,635,810,810,810,000,000,000.01.05.01,066,637,580, 712,041, 240, 240,596, 340-2 value-added tax on 30,014.06.08, 2014.06,624,620,635,810, 2168, 810, 163, 162, 207,716, 397,050356,765,150

B. B around February 2010, after entering into a sales contract with C to purchase the instant forest land of KRW 150 million owned by C, and around May 2010, after entering into a sales contract with D to purchase each of the instant forest land of KRW 160 million owned by C, the seller paid all the above sales amount.

C. On May 6, 2013, the Defendant: (a) on May 6, 2013, when C and D did not complete the registration of ownership transfer of each of the instant forest land between B and B, delegated the Defendant with respect to the instant forest land No. 1 and the instant lawsuit for ownership transfer registration against C; (b) the Defendant filed a lawsuit for ownership transfer registration with respect to the said forest land No. 2; and (c) on the basis of its cost-bearing, the Defendant agreed to sell each of the instant forest land No. 200,000 won to the Defendant at the time of winning each of the instant lawsuit (hereinafter “instant agreement”).

On March 28, 2016, according to the instant agreement, the Defendant filed a lawsuit against B as the Plaintiff seeking the registration of ownership transfer of the instant forest land No. 1 (Ulsan District Court 2016Da6551), and filed a lawsuit against D seeking the registration of ownership transfer of the instant forest land No. 2 (Ulsan District Court 2016Da6568), and rendered a ruling of recommending reconciliation that accepts the claim B’s claim in each of the instant lawsuit, and confirmed the registration of ownership transfer of each of the instant forest land on August 22, 2016.