1. The plaintiff's claim is dismissed.

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

1. Facts of recognition;

A. The deceased C (hereinafter “the deceased”) had children D (Nam), the Defendant (Namnam), and the Plaintiff (Seoul), and died on February 25, 2015.

B. The Deceased owned one-fifth of the Plaintiff’s share of KRW 325.3 square meters (hereinafter “instant land”). However, in the case of the claim for partition of co-owned property as provided by this Court Decision 2010Kadan912, Sept. 7, 2010, the judgment ordering the partition of the instant land was rendered on September 7, 2010, and the said judgment became final and conclusive on October 19, 2010.

C. According to the above judgment on partition of co-owned property, the formal auction procedure on the instant land was initiated with F in the court. At the above auction procedure, G paid 1,620,000 won on March 2, 2012, and purchased the instant land.

On April 3, 2012, on the date of distribution of the above auction procedure held on April 3, 2012, distribution was made to the deceased according to the above co-ownership ratio, and around 15:40 on the same day, the dividends of KRW 322,99,84 was deposited with the Agricultural Cooperative Account in the name of the Deceased.

E. The Deceased paid KRW 40,000,000 to the Plaintiff, Defendant, and D, who are their children, respectively.

Accordingly, around April 12, 2012, KRW 40,000 was remitted from the above account to the Plaintiff’s bank account on April 4, 2012. ② around 13:12 on the same day, KRW 37,000,000 was withdrawn and paid to the Defendant (the Defendant received only KRW 37,000,000 remaining after deducting KRW 3,000,000 to be granted to the Deceased at the time) and ③ around 12:51 on April 30, 2012 was withdrawn and paid to D.

F. From the foregoing account, KRW 35,000,000, the Defendant transferred to the IFO under the pretext of donation to the IFO. On April 14, 2014, KRW 95,088,69, which was paid upon the cancellation of the Deceased’s periodical deposit, was deposited in the said account. On April 24, 2014, KRW 80,000,000 was withdrawn and deposited to the Agricultural Cooperative under the name of the Defendant on the same day.

The three accounts were divided into three separate accounts, and the Agricultural Cooperative J 30,000,000 won, the Agricultural Cooperative K 20,000,000 won, and the Agricultural Cooperative.