1. The judgment of the first instance, including the claims modified by this court, shall be modified as follows:

The defendant on February 1, 2009.

1. The reasoning for the court’s explanation on this part is as follows, except for the modification of the pertinent part as follows, the part concerning “1. Circumstances of dispositions” as stated in the second-third of the judgment of the court of first instance. Thus, this part is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act.

2 Under the 2st page, "the collection notice was given" shall be as follows:

【A collection notice was given by the Plaintiff, and the Plaintiff received the related notice around that time, and the Plaintiff sought revocation of only the principal tax, 7-8 conduct below 2.

The following shall be added to the right side of the three-way test:

【The Plaintiff, unlike other accomplices, was unable to avoid criminal liability by exposing his/her real name and personal information. The Plaintiff stated that H or G, which was the lead of the above criminal facts, did not directly meet or conspired to do so, and that E or D, which was directly contacted with the Plaintiff, did not know the above criminal facts. As such, there is insufficient evidence to deem that the Plaintiff knew of or participated in the above criminal facts, the Plaintiff added the following contents to the right side of “2016 type 32636.” On the other hand, H, etc. was indicted for forging official documents, etc., and the judgment of conviction became final and conclusive in relation to the above case.

2. The grounds for the court’s entry of this part of the relevant Act and subordinate statutes are as follows: (a) the part of the “2. related Act and subordinate statutes” as stated in the third side of the judgment of the court of first instance (as stated in the attached Form), Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act are cited.

3. The plaintiff's assertion

A. Mainly, the Plaintiff is required for a certified judicial scrivener D to register the transfer of ownership by asserting that E would lend the ownership transfer registration of the instant land in return for the lending of KRW 30 million.