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1. As to Defendant V’s KRW 535,50,409 and KRW 282,50,000 among them, Defendant V’s KRW 282,50,000 from November 27, 2010, KRW 241,785,375.
Reasons
1. Basic facts
A. The Plaintiff is a fishing village fraternity comprised of fishermen residing in Suwon-gu X-gu, Busan, and constitutes a non-corporate association. Defendant V is a “Y Accounting Office” and Defendant W is a certified tax accountant who operates the “Z Tax Accounting Office” respectively.
B. The Plaintiff’s loss of fishery right 1) Busan City is the Plaintiff’s fishery activity-based reclamation project of public waters in the AA, which is the basis for the Plaintiff’s fishery activity (hereinafter “instant reclamation project”).
(2) On October 29, 2010, Busan City agreed to transfer part of the land acquired at Busan City to the Plaintiff as the cost of development of the land, as compensation for the Plaintiff’s fraternity members who lose a fishing right due to the instant reclamation project. 2) Busan City agreed to transfer to the Plaintiff part of the land acquired at Busan City as the cost of development of the land, which is the land created through the instant reclamation project. The Busan City made registration of preservation of ownership on April 22, 2010 as the receipt of No. 20726 on April 22, 2010 by the Busan Southern-gu Busan District Court, the Nam-gu Busan District Court, the Nam-gu Busan District Court, the Southern Busan District Court, the Southern Busan District Court, and the Plaintiff made registration of transfer of ownership on October 4, 2074 (hereinafter “instant land”) 3074.4% of the above land from Busan City, the development cost of which was 4,934,285,000 won.
3) On November 4, 2010, the Plaintiff sold the instant land to Nonparty AC andD in KRW 8,463,00,000, and the Plaintiff borrowed the instant land from AC andD while purchasing it from Busan. The Plaintiff was paid KRW 3,528,715,00 (= KRW 8,463,00,000 - KRW 4,934,285,000) which deducted the Plaintiff’s loan from the resale price, while selling the instant land to AC and AD. Meanwhile, the Plaintiff acquired the instant land as the landfill-related land at the sea. On the other hand, on November 9, 2010, the Plaintiff transferred the Plaintiff’s entire share to AC and D, prior to November 9, 2010, KRW 1537,2,37,37,37,37,37,37,37,397, respectively.