1. The plaintiff's appeal and the defendant B's appeal are all dismissed.

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

purport, purport, and.

The plaintiff of the first instance judgment and the defendant B's grounds for appeal are not significantly different from the allegations in the first instance court, and even if the evidence submitted in the first instance court is fully presented to this court, the fact-finding and judgment in the first instance court are justified.

Therefore, the reasoning of the judgment of this court is as follows, except for the part concerning the determination of the claim against Defendant B as follows, and thus, it is acceptable in accordance with the main sentence of Article 420 of the Civil Procedure Act. The portion of the judgment of the court of first instance concerning the claim against Defendant B is reversed as follows.

2. Claim against the defendant B

A. Defendant B’s summary of the Plaintiff’s assertion shall pay KRW 120 million to the Plaintiff in accordance with the instant agreement. Of the transfer income tax generated from the instant land sales contract with the Plaintiff’s share of KRW 50 million, which was paid by the Plaintiff from Defendant B and the transfer income tax generated from the instant land sales contract, the specific grounds for its calculation are as follows.

B Deduction 38,822,797 won (i.e., KRW 120 million - KRW 50 million - KRW 31,177,203). As such, Defendant B is liable to pay to the Plaintiff the aforementioned KRW 38,822,797 and damages for delay.

B. In distributing the remaining amount after deducting various expenses from the purchase price of the land of this case to be distributed to the Plaintiff under the instant agreement, the Plaintiff shall be allocated KRW 100 million among them (Article 4 of the instant agreement), but the expenses additionally borne by the Plaintiff for 21 years shall be assessed as KRW 20 million and paid (Article 3 of the instant agreement). Defendant B clearly stated the total amount of the distribution amount to be paid by the Plaintiff to the Plaintiff as KRW 120 million (Article 7 of the instant agreement) and as seen in the above facts of recognition (Article 7 of the instant agreement). Accordingly, the amount to be distributed to the Plaintiff under the instant agreement is KRW 120 million.

Transfer income tax, etc.;