1. The plaintiff's claim is dismissed.

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

Basic Facts

In around 2003, the Plaintiff and the Defendant invested money in purchasing Gyeonggi-gun C, D, E, F, G, H, H, and I land (hereinafter “instant land”), the Plaintiff sold it and agreed to pay investment profits (hereinafter “instant agreement”) and paid to the Defendant a total of KRW 150 million on May 14, 2003 and KRW 75 million on June 24, 2003.

The Defendant purchased the instant land, and was invested by J, K, etc. in addition to the Plaintiff.

On June 24, 2003, the defendant purchased the land of this case from L on June 24, 2003, completed the registration of ownership transfer in M name with respect to H land on June 30, 2003, and completed the registration of ownership transfer in his name with respect to the remaining land.

The Defendant, by combining and dividing the instant land and changing land category, created a site for the construction of electric power units (hereinafter “instant land development project”), and constructed electric power units (hereinafter “instant land development project”), part of which was constructed, and conducted a pension project in the electric power plant.

Of the instant land, the Defendant: (a) combined C-F land with G land; (b) divided N-O, P-T land in sequence from the said land; (c) changed the category of H land into R-T land; and (d) divided S-T land in sequence from the said land; and (c) owned I-F land as it is.

Accordingly, the Defendant sold part of the instant land to the buyer from November 30, 2005 to June 10, 2013 as indicated below, and received from the buyer a total of KRW 1,314,560,000 as the selling price of land and housing, and sold R and Q land to U on August 6, 2014, and paid KRW 1,474,560,000 in total by receiving payment of KRW 60 million on September 23, 2014 (i.e., KRW 1,314,560,000).

On the other hand, the defendant paid KRW 46,137,790 as capital gains tax from sale during the period of sale.

On November 30, 2005, 90,000 V 2, 200 on the deposit date of lot number 1 S, etc., the buyer non-assign 1 S, etc.