1. Of the part against the defendant in the judgment of the court of first instance, the part against the plaintiff who is ordered to pay below.

1. Basic facts

A. The Plaintiff sold 25.5 tons of dump trucks (vehicle No. F and G) to co-defendant B of the first instance trial in 2007 at KRW 120 million.

B around September 2009, the two dump truck was exported overseas and the registration of the two dump truck was cancelled on September 23, 2009.

B. The Plaintiff demanded B to pay dump truck sales proceeds. The Plaintiff, a real estate developer, decided that H (hereinafter “H”) purchase of 1,652.9 square meters out of 3,431 square meters of JJ forest in Ansan-si, Ansan-si (hereinafter “instant real estate”). However, if the Plaintiff additionally pays KRW 60 million to H, it would be suggested that H transfer the ownership of the instant real estate amounting to KRW 175 million, instead of paying the above dump truck sales proceeds.

C. In accordance with B’s proposal, on December 23, 2013, the Plaintiff and H concluded a sales contract (hereinafter “instant sales contract”) containing the purport that “the seller H completed the registration of ownership transfer as to the instant real estate by January 24, 2014,” and that “the seller H completed the registration of ownership transfer as to the instant real estate by January 24, 2014,” and the content that the receipt account for the purchase price was designated as the Defendant’s new cooperation account under the name of H’s representative director (K).

On December 23, 2013, the Plaintiff remitted the amount of KRW 60 million to the Defendant’s above account (i.e., KRW 175 million in lieu of the reduction of the purchase price of the instant real estate - KRW 115 million in lieu of the reduction of the purchase price of dump truck).

Accordingly, on December 23, 2013, the Defendant drafted a receipt (Evidence A No. 4; hereinafter “instant receipt”) from the Plaintiff to the effect that “the Defendant received KRW 175 million in the purchase price of the instant real estate.”

E. However, H did not transfer the ownership of the instant real estate to the Plaintiff because H did not acquire the instant real estate from I.