1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

The purport of the claim and appeal is the purport of the appeal.

1. Basic facts

A. On May 2, 2012, the Plaintiffs: (a) combined all of the instant building owned by the Plaintiff and the instant building owned by the Plaintiff (hereinafter “instant building”) with the purchase price of KRW 3,500,000,00 (hereinafter “the instant purchase price”) and sold to the Defendants on May 2, 2012.

B. In order to obtain a certificate of the personal seal impression for sale of the instant land and building because the Plaintiffs were Japanese permanent residents whose resident registration was cancelled as a Japan B/L, the Plaintiffs should first obtain and submit a certificate of the completion of tax on capital gains tax.

Accordingly, on May 30, 2012, the Defendants, along with the Plaintiffs, paid KRW 337,669,70 in total, and KRW 306,972,460 in income tax on the instant land and building and KRW 30,69,240 in local income tax, and KRW 337,69,70 in capital of the Defendants.

C. On May 30, 2012, the Plaintiffs issued a certificate of the personal seal impression for real estate sale to the subordinate Eup/Myeon office in Busan-si. The Plaintiffs, along with the Defendants, tried to provide loans to the Defendants at the Dong Daegu Branch of the National Bank (hereinafter “National Bank”).

The Defendants received a loan of KRW 3,300,000,000 from the National Bank as collateral with the instant land and buildings at the National Bank on the same day, and paid KRW 350,000,000 to the Plaintiffs as part payment of the instant purchase price.

E. On May 30, 2012, the Plaintiffs completed the registration of ownership transfer of the instant land and building under the name of the Defendants.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 and 8 (including each number), part of the witness F of the first instance trial, the purport of the whole pleadings

2. The parties’ assertion and key issues were to deduct KRW 2,400,000 from the purchase price of this case’s agricultural loans of KRW 2,400,000 and KRW 550,000 from the lease deposit to the lessee of the building of this case. The Defendants received KRW 350,000,000 as part of the purchase price of this case’s sales price, and thus the Defendants were to each of the Plaintiffs.