1. Defendant E farm shall pay each of the Plaintiffs KRW 200,000,000.

2. Of the litigation costs, the plaintiffs and defendant C, D.

1. Basic facts

A. Defendant E farm is an unincorporated association consisting of residents in the G settlement village located in Goyang-dong, Busan-gu, and Defendant C is a standing adviser from around 1984 to September 2007, and from around October 2007 to around October 201, Defendant E farm is a representative of Defendant E farm, who held office as the chairperson and exercised substantial authority, and Defendant D is the representative of Defendant E farm.

B. Defendant C representing Defendant E farm: (a) around March 2003, Plaintiff A purchased the total of KRW 2,625 square meters of H 2,321 square meters in Yongsan-gu, Yongsan-gu; and (b) KRW 4946 square meters in total of KRW 2,50,000 per square meter; (c) Plaintiff B purchased KRW 3,740,000 per square meter in total; and (d) around February 2004, Plaintiff B purchased KRW 1,170 square meters in total of KRW 539 square meters in JJ and KRW 631 square meters in total (hereinafter “instant 2 land”); and (e) Defendant C subsequently purchased KRW 3,500,000 per square meter in total at KRW 3.5 million per square meter as at the time of the aforementioned sale to each of the Plaintiffs at the time of the instant urban development project and the land substitution began as at each of the instant land substitution cycle.

C. After that, the Plaintiff paid KRW 3.74 billion in total, including KRW 60 million on March 8, 2003, KRW 1.4 billion on November 28, 2003, KRW 1.74 billion on December 31, 2003, KRW 3.74 billion on February 26, 2004, KRW 360 million on April 26, 2004, KRW 39 billion on June 28, 2004, KRW 1.239 billion on each of the above sales proceeds.

However, when it became impossible for Defendant C to substitute each of the instant land to be substituted for commercial land due to the change of commercial land into the main complex site for replotting to the Plaintiffs, Defendant C’s sale of each of the instant land at KRW 6,70,000 per square meter to the executor of the instant land, and on April 12, 2007, between Plaintiff A and the Plaintiff, as to the first land of the instant case at Seoyang-dong-gu, Ilyang-si, Busan-si, and about KRW 2,321 square meters ( approximately 702 square meters), as to the second land of this case on April 10, 207 between Plaintiff B and the Plaintiff, the transfer income tax on the purchase price of KRW 3,00,000 per square meter shall be paid to the Plaintiffs.