1. The Defendants (including the counterclaim) are jointly and severally liable to the Plaintiff (the counterclaim Defendant) for KRW 150 million and the same on January 201.

1. Basic facts

A. On June 2009, the Plaintiff and Defendant C concluded a construction contract with the purport that the Plaintiff would construct a new building at the cost of construction KRW 586 million on the land owned by Defendant C (hereinafter “instant land”) (hereinafter “instant construction contract”), and the Plaintiff commenced construction work.

B. On April 1, 2010, the Plaintiff and Defendant C agreed to acquire ownership of the building that was newly built on the instant land (hereinafter “instant building”) instead of receiving the construction cost, and Defendant C concluded a sales contract with the Plaintiff to sell the instant land in KRW 680 million.

Defendant C delivered documents necessary for the change of the owner’s name to the Plaintiff.

C. On May 25, 2010, the Plaintiff sold the instant land to Defendant B and Defendant B in the purchase price of KRW 680 million. Upon completion of the instant building, the Plaintiff agreed to receive and transfer the instant land worth KRW 630 million, which is expected construction cost, to Defendant B, and entered into a contract containing the following contents (hereinafter “instant transfer contract”), and the instant transfer contract.

The Plaintiff and Defendant B, with respect to the proceeds of the transfer of a building, determined to pay the remainder of KRW 440 million after preferentially paying KRW 90 million, which is anticipated to be additionally paid for the completion of the building of this case, after deducting KRW 100 million from the amount of loans and the amount of the construction cost to the Plaintiff in Defendant B regarding the proceeds of the transfer of the building of this case (=630 million - 10 million - 90 million).

Defendant B paid to the Plaintiff KRW 50 million out of the total cost of the 90 million construction cost.

The total amount of acquisition by transfer of D real estate at the time of compatibility is KRW 680,00,000 for land price, KRW 630,000,000 for construction (construction price) price, and KRW 630,000,000 for value-added tax (excluding value-added tax). The above land price is the amount including bank rights and debentures established on this real estate, and the construction cost is KRW 630,00,000 for construction