1. The Plaintiff. The Defendants each amounting to KRW 43,860,02, and Defendant B with respect thereto from December 29, 2015, and Defendant C with respect to December 29, 2015.

1. Basic facts

A. E had children between F and Plaintiff, G, and Defendants.

The F died on August 5, 2010, and E (hereinafter “the deceased”) died on April 18, 2013.

Accordingly, on October 31, 2014, the registration of transfer of ownership in the name of the Plaintiff, G, and Defendants was completed on the ground of inheritance on April 18, 2013 with respect to each of the 1/5 shares of H 2,269 square meters and I large 1,503 square meters (hereinafter “instant J-dong land”).

B. Meanwhile, on the other hand, on November 21, 2003, the transfer registration under the Plaintiff’s name was completed on December 3, 2003, on the ground that the Plaintiff’s donation was made on the land of 5,355 square meters in K forest land at Yangju-si, which was owned by the Deceased (hereinafter “instant real estate”).

The Korea Asset Management Corporation was entrusted by Seoul Special Metropolitan City, etc. to sell the real estate in this case on the grounds of delinquency in acquisition tax.

C. During the above public sale procedure, 12,512,30 won as expenses for disposition on default among KRW 383,365,50, which shall be distributed on January 22, 2015; KRW 2,314,930 as expenses for disposition on default; KRW 124,724,360 to both viewing; KRW 124,724,360 to the Dobong-gu Seoul Special Metropolitan City; KRW 104,360 to the Dobong-gu Office; and KRW 139,453,110 to the Nowon-gu Office of Labor; among the above distribution statement, the details of delinquent tax amount of the Plaintiff, the Defendants, and the Dobong-gu Seoul Special Metropolitan City as joint obligor are as follows:

[Dobong-gu Office] On December 13, 2016, the registration of transfer of ownership in the name of the Defendants was completed on the buildings and land owned by the deceased (building) in Dobong-gu Seoul, Seoul, and on December 13, 2016.

On July 2, 2013, a person jointly and severally liable for tax payment (the Plaintiff, Defendants, G), property tax (building) owned by the deceased, Dobong-gu Seoul, and the ownership transfer registration in the name of G was completed on December 15, 2016.

On July 165, 2013, the ownership transfer registration under the name of the Defendants was completed on December 13, 2016, the building and land owned by the deceased (house owned by the deceased) in Dobong-gu Seoul, Seoul, and the ownership transfer registration under the name of the Defendants was completed.

July 5, 2013 573,470 dong.