1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The grounds for the judgment of this court citing part of the judgment of the court of first instance, "1. Grounds for the Disposition" and "2. Whether the disposition is legitimate; and

A. The plaintiff's assertion;

B. By the time the facts of recognition are stated in each corresponding part of the reasons for the judgment of the court of first instance (as stated in Chapters 2 through 5 of the second judgment of the court of first instance). Thus, this part shall be cited by Article 8(2) of the Administrative Litigation Act, Article 420 of the Civil Procedure Act.

2. Parts that vary from the judgment of the first instance court;

C. (1) With respect to the circumstances leading up to the sale and purchase of the shares in the instant real estate, the Plaintiff and C have gathered their opinion to trade the instant shares as KRW 370 million around the end of March 2008, and have prepared the instant first contract stating the purchase price as KRW 370 million and delivered documents after completion of the seller’s seal, but C refused to conclude a contract with the judgment on partition of co-owned property and to enter into a contract with other auction procedures, and then again reduced the purchase price to KRW 270 million on May 27, 2008, and then received the down payment, intermediate payment, and intermediate payment.

7.1. The second contract of this case is asserted to the effect that the contract of this case was written.

(2) Considering the facts acknowledged earlier and the following circumstances revealed by the aforementioned evidence, it is difficult to believe that the Plaintiff’s assertion on the details of the sale and purchase of the instant shares is difficult, and the actual transfer value of the instant shares is not KRW 270 million of the Plaintiff’s assertion, but KRW 370 million as stated in the instant contract No. 1.

① The process of the transaction of the instant shares was conducted as set out in the instant contract No. 1.

In other words, the payment of the down payment of KRW 100 million and the intermediate payment of KRW 100 million on May 27, 2008, cancellation of the right to collateral security established on the shares in the instant case, and the transfer declaration amount of KRW 270 million, which is a special contract, is being made up of KRW 270 million.