1. The plaintiffs' preliminary claims added to the plaintiffs' appeal and the trial are all dismissed.

2. Appeal;

1. The reasoning for the court’s explanation concerning this case is as follows: (a) the “89,135,310 won” of the fifth sentence below is deemed to be “89,135,280 won” under the third sentence of the court of first instance; and (b) the reasoning for the court of first instance is as follows, except for the addition of the “decision on the ancillary claim added at the court of first instance” to “the determination on the ancillary claim added at the court of first instance”; and (c) therefore, it is cited in accordance with the main sentence of Article 420 of the

2. Determination on the ancillary claim

A. The plaintiffs' assertion that the defendant is obligated to require D to faithfully perform the sales contract of this case by actively demanding D to implement the procedure for the registration of ownership transfer for each land of this case.

Nevertheless, in relation to the creation of housing sites, the Defendant agreed to bear capital gains tax to be imposed on D and failed to pay it intentionally, thereby making D unable to perform the obligation of transfer registration of ownership against the Plaintiff.

Since the contract of this case was terminated as a joint tort by the defendant and D, and the damage to the plaintiff was inflicted on the plaintiff, the defendant is jointly and severally liable to compensate for the damage with D.

B. We examine the judgment, the evidence submitted by the plaintiffs and the circumstances asserted by the plaintiffs. The defendant bears the legal obligations as asserted by the plaintiffs.

It is difficult to see that failure to implement it constitutes a tort against the plaintiffs, and there is no other evidence to acknowledge it.

Therefore, the plaintiffs' preliminary claims are without merit.

3. In conclusion, the plaintiffs' primary claims are dismissed as they are without merit. Since the judgment of the court of first instance is justified, the plaintiffs' appeal is dismissed, and the additional preliminary claims in the trial are dismissed as they are without merit. It is so decided as per Disposition.