1. Of the judgment of the court of first instance, the part against the defendant against the plaintiff B is revoked, and the part against the above revocation is revoked.

1. Facts of recognition;

A. Plaintiff B is the mother of N and Plaintiff A, and is the mother of G (N), and Plaintiff A is the wife of O.

B. On January 24, 2007, the Defendant completed the registration of ownership transfer based on the partition of co-owned land on January 22, 2007 as to D, L, Q and R lands, excluding administrative districts, and land located in Priri among land located in Pri among land, which is farmland. The Defendant completed the registration of ownership transfer based on the partition of co-owned property on January 22, 2007.

After that, Q 519 square meters was combined with R 32 square meters on March 14, 2007, and R 551 square meters on February 25, 201, which was subdivided into R 238 square meters and E 313 square meters (hereinafter “E land”).

C. On April 30, 2007, the defendant entered into a contract with G to sell D land (hereinafter referred to as "the defendant-G contract") and classified the price to be paid by G into land 30 million won, 10 million won, road usage fee, 10 million won, partition survey cost, 10 million won, retaining wall, retaining wall, road packing, pipe and other expenses, and 80 million won, which are the sum of the actual transaction amount (land) and 30 million won at the time of ownership transfer.

The Defendant owned the F 659m2 (hereinafter referred to as “F land”) in the name of F.I.

On March 15, 2007, with respect to F land and R land of 313 square meters, permission for diversion of farmland has been granted on March 15, 2007.

E. On November 19, 2007, the Defendant agreed that the Defendant entered into a contract to sell F land owned under the name of O in the price of KRW 90 million (Evidence 2-2, hereinafter “Defendant-O contract”); and that “The actual sale price at the time of the transfer of ownership did not have roads, civil engineering and other tax invoices and receipts, and thus, reported the actual sale price of pure land at KRW 30 million, since there is no road, civil engineering and other tax invoices and receipts; and at the time, the person representing the contracting party at the time represents G (O’s agent).