1. Revocation of the first instance judgment.

2. The plaintiff's claims against the defendants are all dismissed.

3. The total cost of the lawsuit.

1. Basic facts

A. On September 3, 2009, Defendant A entered into a contract to purchase each of the real estate listed in [Attachment C] paragraphs (1) through (4) (hereinafter “instant contract to sell the real estate”), and the said contract is “the instant contract to sell the real estate.”

(2) The sales contract of the instant case contains KRW 325,400,000, the sales price of which is KRW 325,400.2) Defendant B entered into a contract to purchase real estate as indicated in attached Form 5 (hereinafter “instant secondary sales contract”) from Section C on the same day (hereinafter “instant secondary sales contract”); and the instant secondary sales contract contains KRW 88,40,000, the sales price is KRW 200.

B. C’s default of capital gains tax 1) C’s respective real estate listed in the separate sheet as above (hereinafter “each of the instant real estate”).

(2) After transferring the transfer income tax, the Plaintiff did not report the transfer income tax. The Plaintiff imposed and collected KRW 90,014,090 on C in accordance with the relevant income tax law. However, the Plaintiff did not pay the transfer income tax imposed and notified as above in accordance with the disposition procedure for arrears under the National Tax Collection Act on April 26, 2013. The Plaintiff notified the Defendants of each of the above seizure (including the increased additional tax and disposition fee for arrears added thereto) among the real estate transfer proceeds (including the increased additional tax and disposition fee for arrears added thereto) that Defendant A would have paid to C until the amount in arrears (including the increased additional tax and disposition fee for arrears added thereto) among national taxes (including the increased additional tax and disposition fee for arrears added thereto) and the real estate transfer proceeds that Defendant B would have paid to C.

3) The capital gains tax in arrears of C is KRW 108,916,910 as of June 19, 2013 (the filing date of the instant lawsuit) (i.e., principal tax of KRW 90,014,090 and increased additional charges of KRW 18,902,820). [The fact that there is no ground for dispute over recognition, evidence A’s 1 through 6, and Party B’s 1 through 4.