1. The Defendants are jointly and severally liable to the Plaintiff for KRW 27,404,150 as well as 5% per annum from November 5, 2014 to September 9, 2015.

1. Basic facts

A. On July 11, 2012, the Plaintiff: (a) signed a sales contract with D and E, in which the Plaintiff, the seller, and the buyer, indicated the Plaintiff and the buyer, as Nonparty C’s wife, for the purchase price of KRW 380,000,000 (the down payment of KRW 38,000,000 on the day of the contract, and the remainder of KRW 342,00,000,000 on August 10, 2012).

B. On July 11, 2012, the Plaintiff prepared a written confirmation (hereinafter “instant written confirmation”) stating that “I will confirm that the purchaser will be responsible for any tax issues related to the transfer tax in connection with the report on the sales contract for the F, G, and H three parcels of land in close time” in the name of D, E, and one other (1).

C. On August 10, 2012, the Plaintiff: (a) drafted with a certificate of personal seal impression attached to Defendant C C on August 8, 2012; (b) “I will be responsible for the subsequent occurrence of capital gains tax in purchasing CF, G, and H” in the name of Defendant C (hereinafter “first letter”) from D and E representing Defendant C on August 10, 2012; and (c) obtained a certificate of personal seal impression attached to Defendant C on November 16, 2012 from Defendant C and its mother on behalf of Defendant C and E, “I will be responsible for and paid capital gains tax and pay capital gains tax” (hereinafter “second letter”); and (d) obtained a certificate of personal seal impression from Defendants C and C on November 16, 2012.

In order to complete the registration of ownership transfer under the name of the Defendants with respect to the instant real estate, the Plaintiff prepared a sales contract with the Defendants to sell the instant real estate in KRW 380,000,000, and thereby received on March 4, 2013 from the Changwon District Court.