1. The part against the defendant in the judgment of the court of first instance shall be revoked, and the plaintiff's claim corresponding to the revoked part shall be dismissed.

Basic Facts

On September 7, 1971, the Plaintiff’s co-ownership acquisition and sale C, D, and E completed the registration of initial ownership of 1/3 shares of each of 84,397 square meters of G forest land G 84,397 square meters.

After that, on November 20, 1990 with respect to D 1/3 shares, the registration of ownership transfer was completed due to the inheritance by agreement division under H on November 20, 199. On August 14, 1973 with respect to E 1/3 shares, the registration of ownership transfer due to donation was completed in the name of I, and on June 21, 2004, the registration of ownership transfer due to sale was completed in the order of priority.

After that, G forest land was divided into 84,397 square meters on June 11, 2004 into G forest land: 82,959 square meters, K forest land 104 square meters, and 1,334 square meters of Lm2.

Plaintiff

M, N,O, P (hereinafter “Plaintiff, etc.”) completed on July 21, 2005 the registration of share transfer as listed below on July 14, 1994 with respect to one-third share of C, among the above G G forest land 82,959 square meters.

The nominal owner divided shares N3,300/82,959 M 9,218/82,959 Plaintiff 5,918/82,959 P 3,300/82,959 P 3,300/82,959 P 82,959 shares, and thereafter the said G forest 82,959 square meters was divided into G forest 55,306 square meters (hereinafter “G forest”) and Q forest 27,653 square meters (hereinafter “ Q forest”) for the partition of co-owned property on November 17, 2005. Accordingly, with respect to shares in Q forest 9,90/82,959 shares in N’s name, 27,654/82,92,959 shares under the name of M, 17,754/89,97,959 of shares under the name of the Plaintiff’s shares, and the shares were registered under the name of M.

On the other hand, the share transfer registration based on the partition of co-owned property in the name of J and H was completed with respect to each share of 41,479.5/82,959 among G forest land.

Plaintiff

On July 26, 2009, etc. entered into a sales contract for Q forest with R, and transferred ownership to R on September 10, 2009.

The plaintiff's voluntary payment of capital gains tax and late payment shall file a capital gains tax registration statement prepared by the defendant on November 30, 2009.