1. All of the claims filed by the Plaintiff (Counterclaim Defendant) against the Defendants and the counterclaim claims by the Defendant (Counterclaim Plaintiff) C.

A principal lawsuit and a counterclaim shall be deemed as the same.

1. Basic facts

A. On June 20, 2013, D, representing the Plaintiff, concluded a contract with Defendant B to purchase each real estate listed in the separate sheet in the name of Defendant C (hereinafter “each of the instant real estate”) at KRW 160 million (hereinafter “instant sales contract”).

However, at the time of the conclusion of the instant sales contract, the sales contract (No. 3-1 of the evidence A), prepared at the time of the conclusion of the instant sales contract, entered the sales price in KRW 250,000,000,000, and the seller as Defendant C, respectively.

B. On July 3, 2013, the Plaintiff acquired the real secured debt amounting to KRW 36 million with the maximum debt amounting to KRW 65 million against the lessee of each of the instant real estate, and Defendant B, respectively. The Plaintiff subrogated and cancelled the real secured debt amounting to KRW 65 million with the secured debt amounting to KRW 75 million with the mortgagee E, the maximum debt amount, and the lessee of each of the instant real estate. On June 25, 2013, the Plaintiff paid KRW 160 million with the purchase price by paying KRW 35 million to Defendant B, and the Defendant completed the registration of ownership transfer on June 20, 2013 with the Plaintiff on June 25, 2013.

C. According to the sales contract stating the increased purchase price of KRW 90 million, capital gains tax of KRW 34,683,600 (including principal tax, additional tax, additional tax, and increased additional tax), local income tax of KRW 3,487,720 (including principal tax and additional tax) was imposed on Defendant C respectively.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 3 (including additional numbers), Eul evidence 1 to 3, the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s assertion (i.e., each of the instant real estate was owned by Defendant B, but the ownership transfer registration was completed in Defendant C. However, Article 4 of the Act on the Registration of Real Estate under Actual Titleholder’s Name (hereinafter “Real Estate Real Name Act”).