1. The plaintiff's appeal and the claim extended by this court are all dismissed.

2. The costs of the lawsuit after the appeal are filed.

1. Basic facts

A. On April 21, 2003, the Plaintiff and the Defendant invested KRW 30 million in each of them, purchased from the former owner the forest land of this case 3,306 square meters (hereinafter “the forest of this case”). In order to obtain acquisition tax reduction, the ownership of the forest of this case shall be transferred under the name of the Defendant having the farmland ledger, and the following day, the registration of ownership transfer and the registration of creation of a neighboring mortgage in the Plaintiff’s name (the debtor, the Defendant, the maximum debt amount: KRW 10 million) shall be completed, respectively.

B. On October 2010, the Plaintiff and the Defendant proposed that Nonparty D, E, and F purchase the instant forest, and subsequently sold it and divided the remaining amount after deducting taxes, all expenses, etc. from the sale price.

C. On October 28, 2010, the Defendant concluded a sales contract between E, D, and F to sell the instant forest in KRW 240 million. On the same day, the Defendant completed the registration of ownership transfer under the name of the buyer, and the registration of cancellation of the registration of establishment of a mortgage near the Plaintiff’s name.

On December 13, 2010, the Defendant, a nominal owner of the instant forest, paid KRW 46,755,500 as capital gains tax of the instant forest, and KRW 4,675,50 as local income tax, and KRW 51,431,00 in total.

E. With respect to the instant forest land, the Plaintiff received KRW 5,00,000 from the Defendant as the national bank account in the Plaintiff’s name, and KRW 25,00,000 on August 16, 2010, respectively. On October 28, 2010, the Plaintiff received KRW 5,000,000 from the Defendant to the agricultural bank account in the name of the Plaintiff’s spouse, and received KRW 1,00,000 in cash thereafter, and received KRW 81,00,000 in total from the Defendant.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 3, Eul evidence 1 to 3 (including each number), witness H and D's testimony, the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s assertion that the Defendant sold the instant forest land to the Plaintiff in KRW 240,000,000, but actually sold KRW 240,000,000. As such, the Plaintiff’s purchase price minus KRW 51,431,050.