1. Of the judgment of the court of first instance, the part against the defendant exceeding the amount ordered to be paid below shall be revoked.

1. Basic facts

A. The plaintiffs and the defendant are born children between E and F.

E was killed on June 12, 2001 (hereinafter “the deceased”), and at the time there was a 410 square meters in Gyeonggi-gun G, Gyeonggi-do, H large scale 860 square meters, and a 2,162 square meters in the first place (hereinafter “each of the instant lands”).

B. The F died on July 2003, and around October 201, the Plaintiffs and the Defendant agreed on the division of inherited property with the purport that “The instant land shall be owned by the Defendant, and the Plaintiffs shall not inherit each of the said land.”

(hereinafter “instant agreement on division of inherited property”). Accordingly, on November 14, 201, the Defendant completed the registration of transfer of ownership on each of the instant land on the ground of inheritance by consultation and division on June 12, 2001.

C. On January 30, 2013, the Defendant entered into a contract with the Republic of Korea to sell each of the instant land at KRW 1,042,132,00,000, and completed the registration of ownership transfer on February 4, 2013. The Defendant received from the Republic of Korea the said purchase price from each of the said land to be transferred KRW 55,00,000 on April 4, 2013, and the said purchase price was fully paid from the Republic of Korea.

[Ground of recognition] Evidence No. 1, Evidence No. 2-1, Evidence No. 2-2, 3, and Eul No. 1, fact-finding with the Han River Basin Environment Office of the first instance court, and the purport of the whole pleadings

2. Judgment as to the primary cause of claim

A. In the event that each land of this case of the plaintiffs 1 as alleged by the parties is disposed of by making a registration of sharing according to their shares in inheritance, since there are a large amount of taxes, the defendant alone made registration of inheritance, and then divided the profits accruing from the disposal into equal parts, and the defendant independently agreed to the defendant for the purpose of tax reduction and exemption and the convenience of disposal, thereby holding an agreement on the division of inherited property that succeeds to each

Afterward, the Defendant disposed of each of the above lands, and KRW 1,042,132,00 for the purchase price.