1.The judgment of the first instance shall be modified as follows:

Defendant B shall be KRW 83,976,100 and this shall apply to the Plaintiff.

1. Basic facts

A. The Plaintiff is an urban environment rearrangement project association established for the purpose of implementing an urban environment rearrangement project by designating the Yongsan-gu Seoul Metropolitan Government G Group as a project implementation district, and an I building (hereinafter “I building”) was constructed in the said project implementation district and sold to its members and the general public.

B. The Defendants were either a member of the Plaintiff Union or a member of the Plaintiff Union acquired certain shares of the Plaintiff.

C. On January 10, 2014, after the public announcement of transfer, the Plaintiff determined the details of liquidation money for each partner at the special general meeting and resolved to collect them.

[Ground of recognition] Facts without dispute, entry of Gap 4 and 9 evidence, and purport of the whole pleadings

2. Whether the lawsuit of this case is lawful

A. The main sentence of Article 57(1) of the Act on the Maintenance and Improvement of Urban Areas and Dwelling Conditions for Residents (hereinafter “Urban Improvement Act”) provides that “Where there is a difference between the price of land or building previously owned by a person who has purchased a building site or building and the price of the site or building that has been sold to him/her, a project implementer shall collect or pay an amount equivalent to the difference (hereinafter “settlement money”) from a person who has purchased a building site or building after the announcement of relocation under Article 54(2) is made, and Article 58(1) provides that “if a person who has paid settlement money fails to pay it, a project implementer who is the head of a Si/Gun may entrust the head of a Si/Gun with the collection of settlement money in the same manner as delinquent local taxes are collected.” In such cases, Article 61(5) provides that “Where the head of a Si/Gun has entrusted the imposition and collection under paragraph (4), a project implementer may impose and collect it in the same manner as delinquent local taxes are collected.”

In such cases, the project implementer shall be 4/100 of the collected amount.