1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Details of the disposition;

A. On April 4, 2005, the Plaintiff sold 26,083 square meters of B forest land, C forest land, 5,355 square meters, and D forest land 46,709 square meters prior to partition and registration conversion (hereinafter “instant land”) owned by the Plaintiff within the land transaction permission zone in the aggregate to E in total at KRW 2.23 billion, and received full payment from E on July 31, 2005.

B. Thereafter, E concluded on July 25, 2007 that the portion incurred until July 31, 2005 out of the transfer income tax to be incurred from the transfer of the instant land by the Plaintiff and F had not been completed the registration of ownership transfer with respect to the instant land by failing to obtain land transaction permission, and that the Plaintiff bears the burden of KRW 300 million additionally incurred, and both E and F bears the burden jointly and severally.

(hereinafter “Agreement of July 25, 2007”) C.

On July 1, 2008, at the request of E and F, the Plaintiff directly completed the registration transfer registration on G land in Gwangju City after the division and registration conversion among the instant land. D.

In 209, E filed a lawsuit against the Plaintiff (Seoul Central District Court 2009Gahap131486) claiming the registration of ownership transfer on the remaining land except the above G land among the land in this case. On June 10, 2010 when the lawsuit is pending, E obtained land transaction permission on the remaining land, and the Plaintiff’s simultaneous performance defense based on the agreement dated July 25, 2007 was accepted in the lawsuit, and on October 14, 2010, the Plaintiff was paid KRW 30 million from E and simultaneously performed the procedure for ownership transfer registration on the remaining land to E.

E. In accordance with the purport of the above judgment, E is referred to as “the instant money not exceeding KRW 300 million in the future of the Plaintiff on September 9, 2011.”

B deposited the money, and on September 16, 201, the Defendant seized the money and appropriated it to the Plaintiff’s delinquent tax amount.

(f).