1. Defendant E Co., Ltd.: (a) KRW 244,896,264; (b) KRW 193,403,884; (c) KRW 96,407,852; and (d) KRW 96,407,852.

1. Determination as to the claim against Defendant D

A. The plaintiffs, around 2003, delivered investment funds to G and H for the purpose of obtaining profits from the resale by acquiring commercial land in the F zone created and sold in the Seoan City. 2) H around July 2004, around July 2004, entered into a business partnership agreement with I and Defendant D with the content that purchased a commercial building in Seoan-gu, Seocheon-gu, Seoan-gu, Seocheon-gu (hereinafter "the land in this case") and intended to sell the commercial building in lots on that ground (hereinafter "the business partnership agreement in this case"). At that time, H did not notify investors of the conclusion of the business partnership agreement in this case.

3) Defendant D and H, etc. purchased the instant land from K on February 14, 2005 to prepare a site for the new construction of a commercial building under the said business agreement, and completed the registration of ownership transfer on March 24, 2005 in their respective 1/3 shares in the name of G, Defendant D, and L with respect to the instant land. H paid part of the funds invested by the said Plaintiffs as part of the purchase price of the instant land. H, on August 2, 2005, 1/3 shares (hereinafter “instant shares”) out of the instant land registered under their own name (hereinafter “instant shares”) were prepared and issued to H a confirmation confirming that H was trusted to H.

5) On August 2, 2005, Defendant D, H, and G set up a written agreement (Evidence No. 9) with the effect that H’s investment amount related to the instant trade agreement shall be KRW 314,00,000, and H trusted the instant shares to G, and that G would not demand the distribution of the sales revenue of the commercial building on the instant land. 6) On December 26, 2005, Y seized the instant shares in the name of G and H did not cancel the said provisional attachment. Defendant D agreed to receive the transfer of the instant shares for the smooth progress of the new commercial building sale business.