1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. The Plaintiff, an attorney-at-law, through B around 2003, accepted a lawsuit seeking compensation for the land incorporated into a river on eight lots, other than 116m2, the Gangseo-gu Seoul Metropolitan Government D, Gangseo-gu, and 20 others (hereinafter “non-party props”).

At this time, in the event that the Nonparty props won the case, the Plaintiff received the full amount of the compensation from the Defendant Seoul Special Metropolitan City to the account under the name of the Plaintiff, 27% of which is the Plaintiff’s remuneration, and 10.5% of which is the Plaintiff’s possession, payment to the Plaintiff at the expense of the Plaintiff’s repair, and the remaining 62.5% of which was transferred to the Nonparty props (hereinafter “instant agreement”).

B. On March 22, 2003, the Plaintiff filed a lawsuit claiming compensation under the Act on Special Measures for the Compensation for Land Incorporated into River Area on behalf of the Seoul Central District Court 2003Gahap21808, on behalf of the non-party props. On April 19, 2005, the Plaintiff won a favorable judgment of the above court that “the Seoul Special Metropolitan City shall pay to the non-party prop a total of KRW 7,807,694,98, and an amount calculated by the rate of 20% per annum from April 10, 2003 to the day of full payment.” The above judgment became final and conclusive at that time.

(On the other hand, the props had already filed a lawsuit against the Seoul Special Metropolitan City on the land acquired into a river in 192, but had been ruled against it on the ground that it falls under "the exclusion area", but a favorable judgment was made upon the enactment of the Act on the Special Measures.

In accordance with the above winning judgment, the Plaintiff received 10,973,554,760 won in total from the Seoul Special Metropolitan City to the account in the name of the Plaintiff (hereinafter “instant judgment amount”), and transferred the total amount of KRW 1,152,223,250 (hereinafter “instant dispute amount”) to B on May 6, 2005 pursuant to the instant agreement.

The defendant shall conduct a tax investigation against the plaintiff, and the plaintiff.