1.The judgment of the first instance shall be modified as follows:

The defendant shall pay to the plaintiff A KRW 98,394,210 as well as on March 2014.

1. The court's explanation on this part of the basic facts is the same as the statement of the second to fifth, except for the following parts concerning the fourth to fifth, fourth, fifth and fifth, the court's second to fifth, thereby citing this part in accordance with the main text of Article 420 of the Civil Procedure Act.

A person shall be appointed.

D. Each transfer income tax and each tax payment notice of local income tax against the Plaintiffs 1) the head of the tax office having jurisdiction over the distribution place set the respective payment period of KRW 8,944,290, including transfer income tax on July 2, 2013 (additional tax of KRW 65,573,856), and KRW 8,944,920 as a result of the imposition of the said transfer income tax on July 19, 2013 (hereinafter each of the above dispositions is referred to as “first imposition disposition”) by setting the respective payment period of KRW 8,94,920 as July 31, 2013 (hereinafter referred to as “first imposition disposition”).

(2) On April 1, 2013, the head of Sungbuk District Tax Office imposed KRW 25,706,910 (additional tax amounting to KRW 5,802,218), including capital gains tax, etc. on April 1, 2013; and KRW 2,570,690 based on such imposition; on December 2, 2013, the said capital gains tax, etc. was increased to KRW 43,590,080 (additional tax amounting to KRW 53,519,924; KRW 15,77,76,076; KRW 25,706,917; KRW 5,359,000 following the revision of capital gains tax, etc.; and imposed the said increase to KRW 4,350,00 as a result of the revision of the increase in capital gains tax, etc. by setting the respective payment deadline by December 31, 2013.

(hereinafter referred to as "the second imposition disposition" and "the first and second imposition disposition" shall be referred to as "the second imposition disposition", and when referred to as "the first and second imposition disposition" shall be referred to as "the grounds for recognition") / [the fact that there is no dispute, each entry of Gap evidence Nos. 1 through 3, 6, and 8 (which include branch numbers; hereinafter the same shall apply), the testimony of witness B of the first instance court, and the purport of the whole pleadings.

2. Summary of the plaintiffs' assertion

A. The Defendant claimed the agreed amount, upon receiving the first share and the second share in the name of each of the plaintiffs, requested the plaintiff A to award the said share in the name of each of the plaintiffs, and the plaintiffs won each of the above shares.