1. The plaintiff's claim against the defendants is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Facts of recognition;

A. The Plaintiff and the Defendants are siblings.

B. On October 15, 2012, the Plaintiff: (a) donated the instant real estate to the Defendants; (b) around October 15, 2012, the Plaintiff entered into a gift agreement with the Defendants on the assumption that the Defendants will succeed to the Plaintiff’s obligation of KRW 90,000,000,000 to the former Agricultural Cooperative, which is the secured claim of the right to collateral security established on the instant real estate, to the Plaintiff’s total amount of KRW 1,342 square meters, E, 1,402 square meters, and F, 612 square meters and G, G.

C. On October 18, 2012, the Defendants completed the registration of transfer of ownership based on donation. On the same day, the Defendants completed the registration of transfer of ownership on the instant real estate, and completed the registration of change of the right to collateral security from the Plaintiff to Defendant B on the ground of contract acceptance with respect to the registration of transfer of ownership of the Plaintiff, the mortgagee of the right to collateral security, and the agricultural

On October 14, 2013, the Plaintiff paid KRW 1,751,190 for capital gains (including additional charges) from local income tax due to the above-paid donation. In February 2014, the Plaintiff was notified of KRW 19,261,380 for capital gains tax (including additional charges) and KRW 279,910 for local income tax.

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 2, and 5 (including virtual numbers), the purport of the whole pleadings

2. Judgment on the plaintiff's assertion

A. The Plaintiff’s assertion (i.e., when the Plaintiff donated the instant real estate to the Defendants, the Defendants agreed to bear the entire amount of the agricultural loans of 90,000,000 won on the instant real estate and the overdue interest thereon, registration-related expenses, and taxes incurred at the time of donation.

Belgium However, since the Defendants failed to perform the above tax burden commitment, the Plaintiff paid the total amount of KRW 21,292,480 (=1,751,190 KRW 19,261,380 KRW 279,910) on behalf of the Plaintiff.

Secondly, the Defendants jointly and severally pay the said taxes to the Plaintiff in accordance with the above agreement or with unjust enrichment.