1. The plaintiffs' appeal and the defendant's incidental appeal are all dismissed.

2. The costs of appeal shall be borne respectively by each party.

1. The reasoning of the court of first instance’s admitting this judgment is as follows: (a) the parties’ assertion and evidence added in the court of first instance are stated in the relevant part of the court of first instance, except for the following determination as to the allegations and evidence added in the court of first instance; and (b) thus, (c) it

[Plaintiffs asserted that with respect to the instant building in which the Defendant agreed to return, KRW 260 million had not yet been paid. The Defendant asserted that the settlement of accounts was completed and filed an incidental appeal in the trial about the extra part of KRW 253 million, which was recognized as repayment in the first instance court, and thus, it appears that the Defendant used KRW 253 million, which was issued by the Defendant as a check from August 30, 2010 to January 25, 2013, as the amount of KRW 253 million was paid by the Deceased’s receipt and payment of the Plaintiff B and C’s educational expenses or lending the Plaintiff’s shortage of expenses. Considering the developments leading up to the agreement on the investment and return of the instant settlement of accounts, the acquisition and disposal of the building of the J building of this case, and the period and total amount of the check payment, it was reasonable to deem that the Defendant paid KRW 253 million,50 million,000,000,000,000 to the Deceased at the time of the settlement of accounts (the Defendant 2).

It cannot be readily concluded that the payment of the instant settlement money has been completed solely on the ground that the Plaintiff A requested the Defendant to lend money after the death.

In addition, even if there is a financial transaction that the deceased remitted to the defendant on the date close to the payment of KRW 30 million on August 30, 2010, and KRW 50 million on November 23, 2010, as alleged by the plaintiffs in the trial, even if there is a financial transaction that the deceased remitted to the defendant on June 1, 2010, and KRW 50 million on December 21, 2010, as argued by the plaintiffs in the trial, the deceased and the defendant.