1. The defendants' appeal is dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1..

1. Determination on the cause of the claim

A. Comprehensively taking account of the respective descriptions and the overall purport of evidence No. 1-1 through 6, evidence No. 3, evidence No. 5-1 through No. 5-3, and evidence No. 4-1 through No. 31, the Defendants received 1/4 shares from Defendant C on October 17, 2006, from Defendant C, in relation to the fact that: (a) on October 17, 2006, the Defendants donated 1/4 shares among the five parcels of land and its ground buildings; (b) the gift tax, acquisition tax, registration tax, and registration tax imposed on Defendant C, and the total amount of KRW 11,416,874, and KRW 13,894,358, which were imposed on Defendant C’s money at the time, and (c) on July 28, 2014, the Plaintiff filed a claim for the return of the tax and the transfer of ownership in lieu of the aforementioned proof with the Defendants.

In light of the facts of recognition, the Plaintiff paid the gift tax, acquisition tax, and registration tax imposed on the Defendants on behalf of the Defendants on behalf of the Defendants, and then paid it to the Plaintiff thereafter, and the Plaintiff paid the said tax to the Plaintiff instead of the Defendants, thereby lending the amount of the said tax to the Defendants. Therefore, barring any special circumstance, the Defendants are obliged to pay the amount of the said tax to the Plaintiff.

B. As to this, the Defendants asserted that when the Plaintiff, who was the husband of Defendant C, was to receive a donation of the said shares as above, Defendant C, who was the spouse of Defendant C, was to pay the said shares on behalf of the said principal without any condition, and thereafter, Defendant C demanded the return of the amount equivalent to the said taxes that would have caused a dispute, such as divorce with Defendant G and the burden of child support, etc., and that the Plaintiff did not lend the said amount to the Defendants.

In light of the fact that the tax paid by the Plaintiff on behalf of the Plaintiff amounts to 39,203,590 won, and the said tax includes not only the tax imposed on Defendant C, but also the tax imposed on Defendant D and mother, who is the birth of Defendant C.