1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

1. The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, except for the addition of the following "2. Additional Judgment" to the assertion that Defendant B uses the grounds of the judgment of the court of first instance as partial dismissal and added by this court, and thus, it is identical to the judgment of the court of first instance. Accordingly, it is acceptable in accordance with the main sentence of Article

2. The 9th parallel "2. 18 February 2018" shall be applied to " February 28, 2018".

4. The 18th page "Plaintiff" shall be raised into "Plaintiff".

From the end of the 4th to the end of the 5th five pages, “Defendant C paid the aggregate of KRW 17,446,000 on March 15, 2017 on which the Plaintiff would pay capital gains and personal local income tax on behalf of the Plaintiff.

The plaintiff is obligated to return the above amount to the defendant C with unjust enrichment, as it obtains without any legal ground.

Therefore, the above amount must be deducted from the plaintiff's claim amount or offset.

5. Pursuant to Article 12(1) of the former Enforcement Decree of the former Enforcement Decree of the Act on the Protection of Land, Etc., the Act on the Protection of Land, Etc., Etc., provides that “The payment of taxes shall be made on the basis of the payment of taxes on the basis of the payment of the purchase price of the instant land to the Plaintiff,” and Article 2(1) of the former Enforcement Decree of the former Enforcement Decree of the Act on the Protection of Land, etc., and Article 2(1) of the former Enforcement Decree of the former Enforcement Decree of the Act on the Protection of Land, etc., and Article 2(1) of the former Enforcement Decree of the former Enforcement Decree of the Act on the Protection of Land, etc., and Article 2(1) of the former Enforcement Decree of the former Enforcement Decree of the former Enforcement Decree of the Act on the Protection of Land, etc., shall be amended by

The facts that the plaintiff and the defendant C entered into a partnership contract to newly construct and sell the housing after purchasing the first land at Jeju, there is no dispute between the parties to the contract.

However, there is not sufficient evidence to acknowledge that Defendant C has a claim for payment of contributions in relation to the above business contract with the Plaintiff on the sole basis of the evidence Nos. 5, 6, and 8, and there is no other evidence to acknowledge it.

Therefore, this part of Defendant C’s assertion is without merit to further examine.

“”

2. Additional determination

A. Summary of the defendant B's assertion (1) of this case