1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. Basic facts

A. On December 20, 201, the Defendant purchased from Ulsan-gun E forest land 11,240 square meters from Ulsan-gun, Ulsan-gun, and completed each registration of ownership transfer on January 30, 201, with respect to shares 6,612/11,240, and D, with respect to shares 4,628/11,240.

B. A dispute arises between the Defendant, D, and C with regard to the settlement of the purchase price of the above E land. They agreed to determine the Defendant’s shares as KRW 155 million and to settle the settlement thereof, and on October 29, 2013, the Defendant was divided into the Plaintiff, D, and C (hereinafter “Plaintiff, etc.”) into KRW 9,720 square meters of the above E forest land E on August 13, 2012 into KRW 9,720,000 of the forest land E and KRW 1520,000 of the K forest land.

Among them, a sales contract for selling the Defendant’s shares in KRW 150 million (hereinafter “instant sales contract”) was concluded.

The sales contract of this case contains a special clause that "The Agricultural Cooperative loans are responsible for D, and the buyer is responsible for capital gains tax."

C. On February 6, 2014, the foregoing E-based land was divided into 3,300 square meters of forest land E (hereinafter “E land after division”), 4,002 square meters of forest land (hereinafter “F land”) and 2,418 square meters of G forest land (hereinafter “instant land”). On the following day, the land E and the instant land were divided according to the Defendant’s share ratio, and the instant land were divided into the Defendant’s sole name, and the F land was registered with D’s sole name.

After the division, E land was divided to H on February 12, 2014; F land was transferred to H on April 23, 2014; I and J co-ownership respectively. D.

On October 29, 2013, the Defendant received KRW 15 million as the down payment of the instant sales contract, KRW 20 million as the intermediate payment on January 9, 2014, KRW 69,400,000 as the intermediate payment and the remainder from the purchase price of land E after division, and KRW 50,660,000 as the remainder from the purchase price of land F, respectively, and received KRW 155,00,000 as the remainder.

E. The defendant is divided into C, etc. as stipulated in the special agreement clause of the instant sales contract.