1. The judgment of the first instance, including the plaintiffs' claims extended by this court, is modified as follows.

1. Facts of recognition;

A. On May 21, 2004, the Defendant and D entered into a contract to purchase H 13,289 square meters of forests and fields (hereinafter “instant real estate”) located in the land transaction permission zone from E, F, and G on May 21, 2004 (hereinafter “instant contract”) with the purchase price of at least 880,000,000,000 won (hereinafter “instant contract”). The buyer paid the down payment of KRW 80,000,000 on the date of the contract with the non-party and one other, and the intermediate payment of KRW 400,000,000 on June 26, 2004; and the balance of KRW 400,000,000 on July 1, 2004, respectively.

B. The Defendant and D initially agreed to bear one half of the purchase price of the instant real estate and fulfilled their respective obligations as follows.

1) D paid 40,00,000 won on May 21, 2004 and 200,00,000,000 won on June 26, 2004, and 190,000,000 won on July 21, 2004 to each seller, and paid 440,000,000 won on its own share of expenses to each seller. (2) The Defendant set up on May 28, 2004, KRW 6,00,000,000 on July 21, 2004; and on December 24, 2004, the Defendant paid 30,000,000 won on each of the instant real property as the “debtor C (Defendant); 39,00,000,000 won on each of the instant claims amount; and 200,000 won on each of the instant loans received from each of the agricultural cooperatives (hereinafter “the instant loans”).

On July 2004, the Defendant concluded a joint investment agreement with the Plaintiffs and paid KRW 132,00,000 to the remainder of the purchase price.

3) On December 23, 2004, the registration of ownership transfer was made under D’s name with respect to the instant real estate. (c) On October 24, 2004, in addition to the instant real estate, D and the Defendant jointly acquired the said forest land from the Sinsung City around October 24, 2004. In settling accounts as to the purchase of the said forest, around January 2006, the Defendant entered into an agreement to transfer the Defendant’s share to the Defendant at KRW 1,071.25 square meters (324 square meters) out of the Defendant’s share in the instant real estate, instead of the amount of KRW 100 million that the Defendant should pay to D (97,200,000 square meters) by converting it into KRW 300,000 per square day, and as a result, the Defendant’s share was 42% (1,68