The development of the defendant deemed-based investment company is about 1/3 of each of E forest land E 1,745 square meters from the plaintiffs in Chungcheongnam-si.

Basic Facts

A. On April 23, 2008, A (hereinafter “the deceased”) sold KRW 370 million in purchase price to the Plaintiff, and the Defendant’s Switzerland Investment Development Co., Ltd. (hereinafter “Defendant Switzerland Investment Development”) sold KRW 290,000 square meters of F forest land 78600 square meters (hereinafter “instant land”) and KRW 1956 square meters of forest land E (hereinafter “instant land”) owned by the Plaintiff to the Defendant Switzerland Investment Development, which is the Plaintiff’s ownership, at KRW 370,000,000. The Defendant Switzerland Investment Development, on the basis of the contract date, paid KRW 80,00,000 to the Plaintiff the remainder of KRW 290,000,000,000,000 to the remainder of the land by May 23, 2008, considering that each of the taxes imposed on the instant land 1 and 2 (hereinafter “Defendant 1”).

B. After that, on June 13, 2008, the deceased delayed the payment of the balance to the deceased, and on which June 13, 2008, the deceased sold the land of this case to the Defendant Bos Investment Development at KRW 370 million, and the Defendant Bos Investment Development concluded a sales contract to modify the part of the first sale contract with the content that “The deceased shall acquire the Defendant Bos Investment Development’s debt” (hereinafter “the second sale contract”). The Defendant Bos Investment Development made the contract date and the remainder amount of KRW 150 million on July 21, 2008. The remainder amount of KRW 65 million on the land of this case was paid on July 21, 2008. The Defendant Bos Investment Development made a sales contract to modify the part of the first sale contract with the content that “The Defendant shall take over the Defendant’s debt” (hereinafter “the second sale contract”).

C. On July 22, 2008 with respect to the land No. 1 of this case, the registration of ownership transfer under the name of the Defendant deemed Switzerland Development was made. With respect to the transfer of the land No. 1 of this case on January 3, 2011, the head of the Nowon Tax Office of the Trade Union and the Deceased was originally calculated on January 3, 201 to the Deceased KRW 81,589,660.