1. Defendant B and C jointly and severally with the Plaintiff KRW 90 million, and Defendant B from August 1, 2007 to November 29, 2013.

1. Basic facts

A. 1) On December 11, 2006, the Plaintiff entered into a sales contract of this case, and the clan E on December 11, 2006 (hereinafter “foreign clan”).

2) The Plaintiff’s forest land on the instant three lots is the forest land owned by the Plaintiff, the F forest and G forest and the I forest owned by the Plaintiff (hereinafter the above three lots forest and land are “each of the instant forest”).

(2) The sales contract of this case is to sell the purchase price of KRW 1 billion in total ( KRW 350 million in forest land owned by the Plaintiff), KRW 70 million in forest land owned by the Plaintiff (hereinafter “instant sales contract”).

(A) On the same day, the non-party clan was paid a down payment of KRW 100 million from the non-party clan. At the time of the instant sales contract, Defendant B was the representative of the non-party clan, Defendant C was the general manager of the non-party clan, and Defendant D was the broker of the instant sales contract. The Plaintiff and the non-party clan entered into the instant sales contract and entered into a special agreement with the following terms and conditions. A) The non-party clan is responsible for not incurring monetary damage from the additional burden of capital gains tax due to the revised tax law enforced from January 1, 207, which entered into force on December 30, 2006. (b) In any case, the non-party clan is transferred the registration after paying the remainder of the land by December 30, 206.

C) However, the non-party clan did not pay the full amount of the transfer income tax paid by the seller pursuant to the amended tax law until the above date due to the reasons attributable to the non-party clans and paid 860 million won out of the purchase price to the Plaintiff until the end of May 2007, by December 31, 2006.

4) Meanwhile, on the other hand, on February 25, 2007, Defendant B agreed to pay the Plaintiff the remaining purchase price of KRW 90 million by July 30, 2007. 5) Upon the request of the non-party clan on June 12, 2007, the Plaintiff and H made a sales contract stating that the purchase price of each of the instant forests is KRW 590 million, which is the amount equivalent to the officially announced value of each of the instant forests ( KRW 120 million, KRW 470 million, KRW 470 million, owned by the Plaintiff) and the non-party clan.