1. The judgment of the court of first instance is modified as follows.

Defendant 39,813,780 won against Plaintiff on September 25, 2012.

1. Details of the disposition;

A. Both the Plaintiff and C are private cancer registered in the Class A group.

B. L donated 3,299 square meters and E 4,764 square meters to the Plaintiff in Daegu-gu, Daegu-gu.

As the Plaintiff cannot obtain the qualification certificate for acquisition of farmland for each of the above lands, the Plaintiff completed the registration of ownership transfer on the ground of donation on June 25, 2001, F, the Plaintiff’s well-known knowledge at the time of July 18, 201.

C. On October 5, 2004, the registration of ownership transfer was completed on October 4, 2004 on the land of 764 square meters in Daegu-gu G, Daegu-gu (hereinafter “G land”) in the name of the Plaintiff, which was known to the Plaintiff at the time, on October 4, 2004.

H, around February 2005, donated the above land to C.

C It is impossible for C to obtain the qualification certificate for acquisition of farmland to complete the registration of transfer of ownership by designating the sale of February 7, 2005 as the cause of registration on March 15, 2005, the known person C at the time of March 15, 2005.

On October 13, 2006, the 4,764 square meters in Daegu Dong-gu E was divided into the E 4,459 square meters and J 305 square meters. On January 8, 2008, the divided land divided into E 2,383 square meters (hereinafter “E”) and K 2,076 square meters (hereinafter “K land”).

Meanwhile, on October 13, 2006, the Daegu-dong-gu D 3,299 square meters was divided into D 3,163 square meters and U 136 square meters. The said D 3,163 square meters were divided into D 3,065 square meters on May 14, 2007 (hereinafter “D land”) and V 92 square meters and 6 square meters in W.

(hereinafter referred to as “each of the instant lands”) when referring to all the D land, E land, K land, and G land. (e)

On February 2, 2008, the Plaintiff and C entered into a contract to exchange five parcels of land, including the Daegu-gu M, N land, O land, P land, and above K land, and three parcels of land, such as the Daegu-gu Qgu, Daegu-gu, Qgu, R land, and S land owned by C.

However, since C cannot obtain the qualification certificate for acquisition of farmland, C completed the registration of ownership transfer on February 29, 2008 for K land which is farmland.

(F) C, including K land and G land on August 23, 201, is all land and buildings owned by C and the Plaintiff.