1. The judgment of the first instance court, including the plaintiffs' claims added at the trial court, shall be modified as follows.

1. The facts subsequent to the presumed facts are either in dispute between the parties or in full view of the respective entries in Gap evidence Nos. 1 through 5, 7 through 9, 11, 17 through 19, 22 and 23, and Eul evidence No. 1 (including each number), and the whole purport of the pleadings. A.

1) The plaintiffs and the defendant are children of the deceased H, and the I clan (hereinafter referred to as the "I clan") is the clan of this case.

2) The clans of this case consisting of 8 small members, and 8 representatives (J, K, L, M, Defendant, N,O, P) of each of the small members constitute a board of directors.

3) The Plaintiffs and the Defendant are “X small waves (hereinafter “the instant small waves”).”

B. The clans' articles of incorporation of this case provide that matters concerning the disposal of real estate shall be resolved by the board of directors.

2) On May 24, 2005, the board of directors of the instant clans (hereinafter “instant real estate”) shall be the real estate in Q Qu located in the clan on May 24, 2005.

(1) Each of the instant resolution is subject to the resolution to sell the proceeds to the members of the relevant sub-committee (hereinafter referred to as “the instant resolution 1”) and distribute the proceeds to all the members of the relevant sub-committee (hereinafter referred to as “the instant resolution”).

3) According to the resolution of the instant case, the instant clan sold the instant real estate to Korea Construction Corporation around 2006, and paid a sum of KRW 165 million out of the purchase price (hereinafter “distribution of the instant clan”) to the Defendant, the representative of the instant clan, as the distribution of the instant subdivision.

4) On September 27, 2011, the Defendant paid KRW 25,552,800 as gift tax on the instant amount distributed to the Seo-gu Daejeon District Tax Office. 5) Different from the instant clans in the instant clans except for the instant subdivisions, the Defendant voluntarily distributed the money distributed to its members out of the purchase price to its members.

C. The Defendant, the representative of the instant subdivision, did not distribute the instant shares to the members affiliated with the instant subdivisions, but rather, the resolution of the first instance of this case.