1. The main part of the lawsuit in this case shall be dismissed.

2. The plaintiff (appointed)'s conjunctive claim.

On October 11, 201, the Plaintiff’s assertion on the primary claim D sold real estate listed in the separate sheet (hereinafter “instant real estate”) to the Defendants in the purchase price of KRW 1.135 million (hereinafter “instant purchase”).

However, D, at the request of the Defendants, prepared a sales contract (so-called business contract) in which the purchase price was KRW 1.8 billion in order to enable the Defendants to obtain a large amount of loans from financial rights.

D In preparing the above contract form with the Defendants, D demanded payment of KRW 42,700,000,000,000 (i.e., KRW 1.., KRW 1.8 billion - KRW 1.135 billion) as additional capital gains tax corresponding to the difference in the purchase price, and the Defendants consented thereto and paid KRW 40,000,000 to the Plaintiff, who is a child of D, from January 2, 2012 to June 26, 2013.

D A. On August 27, 2012, the deceased died, and the deceased’s heir is the deceased’s spouse and the Plaintiff, etc., and D’s heir intended to report KRW 1135 million, the actual purchase price of the instant sales contract, in the process of filing an inheritance tax through an accounting company. However, there is no ground to recognize it, the customs office’s imposition of inheritance tax on the basis of KRW 1.8 billion, which is the purchase price under the instant sales contract, from the customs office.

Therefore, since the actual sales price of the instant sales contract is KRW 1.135 million, there is no sales price for KRW 665 million in the difference, so the Plaintiff seeks confirmation against the Defendants.

Judgment

The Supreme Court Decision 209Da9329 Decided February 25, 2010, which held that: (a) the benefit of confirmation in a lawsuit for confirmation is one of the most effective and appropriate means for the removal of the plaintiff’s legal status when the plaintiff’s legal status is unstable and dangerous; and (b) the benefit of confirmation in a lawsuit for confirmation is disputes between the parties regarding the legal relationship subject to the lawsuit for confirmation.