1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

1. The reasoning of the judgment of the court of first instance cited in the judgment of the court of first instance is as follows, except for the addition of the judgment on the argument that Defendant B made in the trial by the court of first instance to the following paragraph (2). Thus, it is acceptable to accept it as it is in accordance with the main sentence of

2. Defendant B entered into an agreement with the Defendants to pay capital gains tax, etc. to the Plaintiff even if the Defendants entered into an agreement regarding Defendant B’s argument of the trial.

Even if the land of this case and the building before the extension were owned by Defendant C, and Defendant B did not have any obligation to pay the Plaintiff’s capital gains tax since they were not the owners of the above real estate. However, the Defendants’ obligation to pay capital gains tax, etc. to the Plaintiff does not vary depending on who they were the owners of the above real estate since the Defendants’ obligation to pay capital gains tax, etc. was generated under the agreement by the Defendants. Thus

3. Thus, the plaintiff's claim against the defendants should be accepted in its reasoning. The judgment of the court of first instance is just in its conclusion, and the appeal by the defendants is dismissed in its entirety on the grounds that the appeal by the defendants is without merit.