1. Of the judgment of the court of first instance, the part against the Plaintiff corresponding to the following additional payment order shall be revoked.

1. Basic facts

A. On September 24, 2014, the Defendant: (a) on September 24, 2014, the land located in Daejeon-gu Daejeon-gu Seoul and the inn building on the sixth floor above that ground (hereinafter “instant real estate”).

(1) The sales amount of KRW 800 million (hereinafter “first sales”) is to be sold in KRW 800 million.

(2) In order to pay the remainder of KRW 200 million, the Plaintiff paid KRW 10 million to the Defendant under the name of E, as the buyer, KRW 70 million, and KRW 98,113,168 on October 1, 2014, and KRW 1666 million on October 13, 2014, in total, KRW 194,713,168, and KRW 1668 on September 13, 2014.

3) The Plaintiff did not register the ownership transfer of the instant real estate, and completed the registration of the right to claim the transfer of ownership based on the trade reservation under the name of E on October 1, 2014. B. The Plaintiff planned D to resell the instant real estate unregistered, and obtained the consent by seeking cooperation from the Defendant.

On March 6, 2015, the Plaintiff sold the instant real estate in KRW 95 million (hereinafter “second sale”) to D, and prepared a sales contract with the Defendant as the seller.

2) Some of the secondary sales proceeds was replaced by succeeding to E’s obligation to borrow collateral loans. D wired KRW 50 million to E on March 6, 2015 for the payment of the remainder of the sales proceeds, and paid KRW 26 million to the Plaintiff on April 7, 2015 (Evidence 9-1), and KRW 34,629,929 on the same day (hereinafter “the instant money”).

(3) On April 7, 2015, the Plaintiff cancelled the provisional registration of the E’s title on the instant real estate, and the Defendant completed the registration of ownership transfer to D.

4. On April 7, 2015, the Defendant paid KRW 1 million to a certified tax accountant at a cost for filing a tax return, and on June 2, 2015, capital gains tax of KRW 26,462,060 arising from the second sale on June 2, 2015.