1.(a)

Defendant F shall pay to the Plaintiffs the money listed in the attached Table 1 and the interest thereon from December 27, 2014 to the day of full payment.

1. Determination as to the cause of claim

A. Fact 1) On August 12, 2011, the Plaintiffs are the Defendants and the 33 lots of land (attached Form 2; hereinafter the same shall apply) located in the 426m2 and 33m3, respectively, on August 12, 201.

(2) The sales contract to sell a total of 22,886 square meters in total for KRW 1.44 billion (hereinafter “instant sales contract”).

(2) On the same day, the Plaintiffs and the Defendants concluded the registration of ownership transfer on the instant land in the future of the Defendants. At the time of the instant sales contract, the Plaintiffs and the Defendants stated that “The transfer tax of KRW 80,000,000,000,000,000 shall be granted to the Plaintiffs,” in the real estate sales contract and agreement (Evidence A 1; hereinafter the instant sales contract and agreement, etc.).

3) On December 18, 2012, Plaintiff A paid capital gains tax of KRW 43,404,600 (including additional charges of KRW 5,61,390) and local income tax of KRW 3,727,820 (including additional charges of KRW 5,61,390) and Plaintiff C, D, and E did not have any dispute over capital gains tax and local income tax imposed in relation to the transfer of the instant land. [Grounds for recognition] There was no dispute over the fact that Plaintiff C, D, and E did not have any dispute, Nonparty 1, 2,5, and 9 (including household numbers, and as a result of an order to submit taxation information to the head of the Ulsan

B. The Defendants agreed to pay KRW 80 million to the Plaintiffs regardless of the transfer income tax actually imposed and paid by the Plaintiffs on the transfer of the instant land. (2) The Defendants agreed to pay the Plaintiffs the amount equivalent to the transfer income tax actually imposed and paid by the Plaintiffs, not to KRW 80 million.

C. Comprehensively taking account of the form, content, and preparation process of the phrases stated in the instant sales contract, etc., the Defendants should be deemed to have agreed to pay to the Plaintiffs KRW 80 million, regardless of the transfer income tax imposed and paid actually by the Plaintiffs on the transfer of the instant land.

Therefore, the Defendants are liable to the Plaintiffs for 80 million won.