1. The Defendant-Counterclaim Plaintiff (Counterclaim Defendant) KRW 36,671,936, and KRW 6,232,261, respectively, to Plaintiff (Counterclaim Defendant) B and C.

1. Facts of recognition;

A. On July 3, 1998, the Mayor of Incheon Metropolitan City determined and publicly announced the urban planning regarding the land readjustment project (hereinafter “instant project”) with respect to “4,620 square meters in Incheon Echeon-gu, Incheon, Japan,” and approved the Defendant’s establishment of the instant project and the implementation of the instant project on July 13, 2002. Accordingly, the Plaintiff was incorporated into the instant project district in Jung-gu, Incheon, which is jointly owned by the Plaintiffs (hereinafter “instant previous land”).

B. On December 27, 2004, the Mayor of Incheon Metropolitan City approved a land substitution plan for the instant project, and on October 4, 201, he/she approved and publicly notified a change plan for the said land substitution plan, stating that “A land, the area of which is less than 165 square meters after land substitution, is calculated without determining a land substitution and is liquidated in money based on the appraised value at the time of liquidation of land substitution.”

C. On October 24, 201, the Defendant: (a) the four previous land, including the instant previous land, and the three remaining land, other than the instant previous land, owned by a third party, are the land of KRW 136 square meters in Jung-gu, Incheon; (b) JJ large 102 square meters in size; and (c) Kdo 83 square meters in size; and (d) the land of the instant previous land and the said three previous land were combined, as deemed subsequent, substituted with the land of one parcel.

The specific right area for only the previous land in this case owned by the Plaintiffs is not confirmed in the report of land substitution confirmation, which is a total of 441.08 square meters of a right area with a total of 668 square meters of a ledger (=the right area of 438.2 square meters of a right area).

A public announcement of a replotting disposition (hereinafter referred to as “instant replotting disposition”) that determines to substitute the Plaintiff’s new land in Jung-gu Incheon Metropolitan City H 402.5 square meters (hereinafter “new land in the instant case”) within Glet (hereinafter referred to as “instant replotting disposition”) is to determine the ratio of shares of 285/4,025, respectively, to Plaintiff A with respect to the new land in the instant case on the same day, and to determine the ratio of shares of 285/4,025 square meters, and 38.58 square meters of the insufficient area (i.e., the total area of rights 441.08 square meters - the new land substitution area of this case 402.5 square meters).