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

1. Basic facts

A. D (hereinafter “the deceased”) died on November 14, 2012.

B. As heirs, the Defendant, the Plaintiffs, F, and G inherited each of the lands listed in the separate sheet owned by the Deceased (hereinafter “each of the instant lands”) as the deceased’s children, 1/5 shares, respectively.

C. H completed the registration of ownership transfer based on sale on December 26, 2013, No. 27027, which was received on December 31, 2013, with respect to the whole inheritance shares of the instant land 1 through 4.

J has completed the registration of ownership transfer based on sale on August 1, 2014, No. 14175, which was received on August 18, 2014, with respect to the whole inheritance shares of the land of this case 5.

E. Each of the above sales transactions, led by the Defendant, received the sales amount, and the Defendant paid KRW 50,000,000 to the Plaintiff A, and KRW 90,000,000 to the Plaintiff, respectively.

[Reasons for Recognition] Facts without a partial dispute, Gap evidence Nos. 1, 2, 3 (including paper numbers; hereinafter the same shall apply), Eul evidence No. 1, the purport of the whole pleadings

2. The parties' assertion

A. The plaintiffs' assertion 1) The purchase price of the land of this case 1 through 4 is KRW 1,106,80,000 according to the sales contract and the certificate of completion of real estate transaction contract (Evidence 4-1, 2-372,000). Even if the defendant deducts the expenses paid by the defendant (the amount of KRW 582,00,000, the amount of national tax in arrears is 372,038,690, the amount of national tax in arrears) from the amount of KRW 152,761,310 (= KRW 1,06,80,000 - KRW 582,00,000 - KRW 372,038,690), the remaining purchase price is 1,000,000,0000, the amount of inherited shares of the plaintiffs in the above remaining sale price is not refunded until now.