1. The plaintiff's appeal and the additional selective claims filed by this court are all dismissed.

2. After an appeal is filed.

1. The reasons for the acceptance of the judgment of the court of first instance are as follows, except for the addition of the following “2. additional determination” to the selective claims emphasized or added by the plaintiff in this court, and thus, they are cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Additional determination

A. 1) As to the Plaintiff’s claim for reimbursement of expenses, KRW 80 million that the Plaintiff remitted to Nonparty D, upon delegation by the Defendant, constitutes necessary expenses (Article 688(1) of the Civil Act) incurred in the course of implementing the instant sales contract (Article 688(1) of the Civil Act) or necessary or beneficial expenses incurred in the course of performing administrative affairs for the Defendant without legal obligations (Article 739(1) of the Civil Act).

Therefore, the defendant is obligated to pay to the plaintiff the amount that has not been repaid out of the amount claimed for reimbursement of the above expenses, and damages for delay.

2) Even if the evidence submitted by the court in the first instance court in light of the evidence presented in the first instance trial, the above money is insufficient to view it as the cost expenditure alleged by the Plaintiff, and there is no other evidence to acknowledge it, and even if so, the judgment of the court of first instance No. 2-2

C. 3) The extinction of the above claim for reimbursement of expenses has also been completed for reasons as stated in the reasoning of the judgment below.

It is reasonable to view it.

Therefore, we cannot accept this part of the plaintiff's argument.

B. Meanwhile, the Plaintiff’s assertion 1) argues that even if the Plaintiff remitted the Plaintiff’s claim to D with the loan to D, the Defendant’s claim for land transaction permission, etc. against D in relation to the instant sales contract was filed by the Defendant at the time when the Defendant brought a lawsuit against D, including the Plaintiff’s claim for land transaction permission, etc. in relation to the instant sales contract, and the Defendant’s claim for the performance of the registration procedure for the transfer of ownership (34059) against D, the above amount that the Plaintiff lent to D to D is not the actual seller of the instant land, but D.

The purchase price of the instant land as to the instant land.