1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. The reasons for the court's explanation concerning this case are as follows: (a) division of inheritance and inheritance obligations between the plaintiff and the defendant, etc. due to the above agreement, (b) settlement related to all inherited property, including compensation, inheritance tax refund, deposit, and deposit balance, shall be all terminated, following the judgment of the court of the first instance, (i) division of inheritance and inheritance obligations between the plaintiff and the defendant, etc.; (iii) the amount listed in Article 1.(b) of the Seoul High Court Order 1.b. of the Seoul High Court Order; provided, however, that in the event inheritance tax is levied later on the land located inO, which was included in inherited property but is excluded from the assessment of inheritance tax, the inheritance tax shall be borne by the inheritance ratio of the heir who succeeds the relevant property; and (iv) the defendant's assertion of simultaneous performance is identical to the reasons for the judgment of the court of the first instance,

2. In addition, the Defendant asserts that the Plaintiff’s right of property management (including the duty of delivery of counter-documents) and the obligation to transfer ownership of the O land as stated in the purport of the instant agreement and the obligation to implement the procedure for ownership transfer registration stated in the purport of the Defendant’s claim regarding real estate stated in the purport of the instant agreement is in a simultaneous performance relationship. Based on such assertion, the Defendant asserted that the Plaintiff paid the inheritance tax imposed by the Defendant in lieu of the amount of inheritance tax imposed by the Defendant in relation to the O land, and that the Seoul High Court (Seoul High Court Decision 2014Na25186), seeking a claim for simultaneous performance by the Defendant, etc. (hereinafter “the instant judgment”), was also sentenced to the purport that accepting the Defendant’s claim

On the other hand, the right to defense of simultaneous performance is recognized when each party's obligation on the basis of the concept of fairness and good faith is related to one another's obligation.