1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. Facts of recognition;

A. In the procedure of the auction for the sale of real estate in Q or R (Dupl) with respect to the forest land in Suwon-gu, Sungnam-si (hereinafter “the forest before the division”), the above court rendered a decision to permit the sale of the Plaintiff, the Defendant, S, T, U, and G (hereinafter “joint buyers”), who is the highest bidder on December 20, 204. On March 10, 2005, the joint buyers (the Plaintiff, Defendant, S, T: 1/5 shares, U, and G: 1/10 shares, each of which were owned on January 26, 2005, and the ownership transfer registration was completed on the grounds of the “sale due to a voluntary auction on January 26, 2005,” which was divided into several parcels on March 26, 2008, with respect to the forest land to be owned by the Plaintiff on March 26, 2008, the land category of which was 10/300 square meters per farmland and 10/31/100/30/1/2 of the forest land per piece.

C. After the commencement of each discretionary auction procedure with respect to F, J, K, and L forest, F forest shall be N in terms of F forest, J forest shall be M in terms of J forest, O in respect of K forest, and L forest shall be awarded a successful bid, and P shall complete each registration of ownership transfer.

Accordingly, the Plaintiff was liable to pay KRW 42,822,324 for each forest of F, J, K, and L, and local income tax amounting to KRW 4,282,232.

[Ground of recognition] Facts without dispute, Gap evidence 1, Gap evidence 2-1 to 4, Gap evidence 3-1 to 3, Eul evidence 3-1 to 10, and the purport of the whole pleadings

2. The assertion and judgment

A. (1) The plaintiff's assertion (1) upon the request of Nice C, the defendant, who is the finite, received the decision to permit the sale of 1/5 shares of the forest land before the division, under the name of the plaintiff. The defendant agreed to compensate the plaintiff for all losses incurred to the plaintiff due to title trust.

Therefore, the defendant should compensate the plaintiff for the loss equivalent to the tax imposed on the plaintiff due to the transfer of title trust real estate.