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.

The court's explanation of this case is consistent with the reasoning of the judgment of the court of first instance, except for the second-class through fourth-class (c) of the judgment of the court of first instance as stated below, since Article 8 (2) of the Administrative Litigation Act and the main text of Article 420 of the Civil Procedure Act are cited as it is in accordance with Article 8 (2) of the Administrative Litigation Act and Article 420 of the Civil Procedure Act.

The Plaintiff, upon recognition, sold the instant land at KRW 50 million between G and G on April 26, 2012; however, the Plaintiff entered into a sales contract with a contract amounting to KRW 20 million on the date of the contract, and KRW 515 million on August 30, 2012, and determined the buyer as “one other than G” (hereinafter “instant sales contract”).

(2) The Plaintiff, from June 2012 to June 30, 202, prepared a written consent to the use of the instant F land from June 30, 2012 to June 30, 202, to B, the instant land from June 2012 to June 30, 202, and to C, from April 2012 to April 30, 202 to April 30, 202, to allow each of the instant land to use each of the instant land. The instant development project, such as food, etc., is to create a site for which the change of land category is accompanied and to build a Class I neighborhood living facility (hereinafter “instant development project”).

In order to implement development activities (a permit for changing the form and quality of land was applied for by attaching the above written consent of use, one food was permitted on July 4, 2012; and B on July 24, 2012; and C obtained permission from each Defendant on June 28, 2012.

On November 29, 2012, the Plaintiff deposited money equivalent to the balance of the instant transaction with H, in order to secure KRW 327 million from H’s loan obligations, the Plaintiff completed the registration of the establishment of a neighboring mortgage on the instant land to Seosan Agricultural Cooperatives. On December 3, 2012, KRW 250 million out of the said loan was deposited into the Plaintiff’s Hancheon Credit Union account.

On December 17, 2012, the Plaintiff secured the obligation of H’s loans of KRW 620,000,000,000 for the instant E and F land.