1. At the same time, the Defendant receives KRW 1,140,000 from the Plaintiffs, and at the same time, the Plaintiffs are G forest in Sejong Special Self-Governing City.

1. Facts of recognition;

A. On March 22, 2013, the Plaintiffs entered into a sales contract between the Plaintiffs and the Defendant (hereinafter “instant land”) with the Defendant 22,221 square meters of G forest land in Sejong Special Self-Governing City (hereinafter “instant land”).

) The sales contract was concluded to purchase KRW 1,410,00,000 for the purchase price (hereinafter “instant sales contract”).

(2) However, in order to evade taxes to be imposed on the grounds of the conclusion of the instant sales contract, the Plaintiffs and the Defendant entered the sales contract in KRW 700,000,000, which is the amount actually less than the actual amount under the sales contract, and agreed to prepare a cash custody certificate to confirm that the Plaintiffs are liable to pay the remainder of KRW 710,000,000 to the Defendant. 2) The main contents of the sales contract (Evidence A) drafted between the Plaintiffs and the Defendant on the date of the conclusion of the instant sales contract (Evidence 1, 203) are as follows.

The purchase price of KRW 700,000,000 for down payment of KRW 150,000 shall be paid and received at the time of a contract. The intermediate payment of KRW 120,000,000 shall be paid on March 27, 2013, and the balance of KRW 430,000,000 shall be paid on September 27, 2013.

Matters of special agreement

1. The graveyard on the land of this case is the seller’s disposal.

Provided, That it shall be treated prior to the payment date of the balance.

4. In the payment of part payments, a seller shall draw up a written consent to land use and a written consent to the relocation of a cemetery;

5. When any balance is paid, the seller shall transfer the ownership to a person designated by the buyer.

3) On the date of the conclusion of the instant sales contract ( March 22, 2013), the Plaintiffs prepared a cash custody certificate to the Defendant that “the Plaintiff paid KRW 710,000,000 to the Defendant, but the intermediate payment of KRW 303,00,000 among them, the intermediate payment of KRW 303,00,000 shall be paid on June 28, 2013, and the remainder of KRW 407,00,000 shall be paid on September 27, 2013,” and accordingly, the Plaintiffs paid the Defendant the payment and amount of the down payment, intermediate payment, and remainder of the purchase price to be paid under the instant sales contract, are as listed in the following table:

The date of the purchase.