1. The plaintiff's appeal and the claim extended in the trial are dismissed.

2. The costs of the lawsuit after the appeal are filed are assessed against the Plaintiff.

1. The reasons for the judgment of the court of first instance are as follows, except for the contents to be explained by the court of first instance which are either written or added by the following:

(The main text of Article 420 of the Civil Procedure Act). 2. 3. 15-22 of the reasoning of the judgment of the court of first instance shall be as follows.

On November 2006, the non-party company, who was notified of the payment of delinquent taxes by the director of the distribution tax office, issued to Defendant I a tax invoice with the total value of KRW 50,000,000 ( November 1, 2006) of the supply value of the real estate in this case.

On April 14, 2010, the director of the tax office notified the Plaintiff, an oligopolistic stockholder of the non-party company, of the payment of additional corporate tax and additional tax according to the transaction amount stated in the entire registration certificate of the real estate in this case.

As of May 2015, the tax amount in arrears of the non-party company and the plaintiff (the second taxpayer) for the year 2009 is KRW 440,80,803,930 (the due date for payment, November 30, 2009), totaling KRW 418,317,640, value-added tax of KRW 22,486,290, corporate tax of KRW 440,80, and value-added tax of KRW 22,483,930 (the due date for payment, November 30, 200) (the evidence No. 29, the order to submit taxation data to the director of the distribution office of the court of the first instance to the reasons for

As above, corporate tax and value-added tax were imposed on the deceased and the remaining Defendants based on the sales price of KRW 750,000,000 in the future of the non-party company. This resulted in the closure of the non-party company, and the above corporate tax and additional tax were imposed on the plaintiff, who is an oligopolistic shareholder of the non-party company. The deceased and the remaining Defendants, who are joint tortfeasor, are liable to compensate the plaintiff for considerable damages of KRW 440,803,930, such as the above corporate tax.

3. Additional determination as to whether the Deceased is a title truster of the instant real estate

A. Following the first instance trial, the Plaintiff is the deceased and all rights to the instant real estate to the deceased on March 3, 2005.