1. The plaintiff's claim is dismissed.

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

1. On February 3, 2015, the Plaintiff sold to the Defendant KRW 1,050,000 for the purchase price of KRW 1,050,000,000, the share of KRW 661/2,355, out of KRW 4,959,000 for C forest land, D forest land, and KRW 2,355,00 for E forest land (hereinafter collectively referred to as “real estate”).

The defendant filed a lawsuit against the plaintiff for the implementation of the procedure for ownership transfer registration of the real estate in this case as Jeju District Court 2015dan16209.

In the above lawsuit, on December 31, 2015, the court rendered a ruling of recommending reconciliation as stated in the attached Form, and on February 6, 2016, the above ruling of recommending reconciliation became final and conclusive.

Since then, the auction procedure of real estate rent was conducted as G with the Jeju District Court G upon the application of the mortgageeF with respect to this real estate. In the above auction procedure, the real estate was sold in KRW 1,300,000,000, and the distribution was completed on December 8, 2017.

[Reasons for Recognition] Each entry of Gap evidence Nos. 1 through 4, the purport of the whole pleadings

2. Although the Defendant’s assertion is possible to transfer the ownership of the real estate in this case according to the decision of recommending reconciliation indicated in the attached Form, the Defendant failed to pay 1/2 of the transfer income tax, and the ownership transfer registration was not made. During that period, the Defendant failed to repay the collateral debt to F, and the real estate was sold at the auction procedure by F’s exercise of collateral security right.

Accordingly, the previous purchase price was changed from KRW 1,300,000 to KRW 1,300,000,000. The Plaintiff paid KRW 205,525,340 of capital gains tax calculated on the basis of the purchase price of KRW 1,300,000,000. According to the decision of recommending reconciliation, the Defendant is obligated to pay KRW 1,22,762,670 of capital gains tax to the Plaintiff.

3. Determination

A. The final and conclusive decision of recommending a compromise is an executive title in itself, and thus seeking a separate lawsuit to fulfill the obligation following the decision of recommending a compromise is unlawful as there is no benefit of protecting the original rights.

However, in the case of this case, it is decided to recommend the above reconciliation.