1. Of the judgment of the court of first instance, KRW 14,509,60 against the Plaintiff and its related thereto, from December 14, 2013 to November 11, 2016.

1. Basic facts

A. The registration of ownership transfer was completed by one-third of shares in C, D, and E with respect to B forest land of 30,798 square meters (hereinafter “forest land before division”) in Chungcheongnam-si.

B. On December 2, 2005, C filed a partition of co-owned property lawsuit as to forest land before partition against D and E’s inheritors with the Chungcheong District Court 2005da743, Chungcheong District Court 2005da743.

On September 28, 2006, the above court rendered a judgment that divided the forest into three parts and divided the forest into three parts and (1), (2), (3), each of the successors of C, D, and E owns 10,26 square meters (i.e., 30,798 square meters of forest land before division x 1/3) in kind. The above judgment became final and conclusive on November 7, 2006.

C. According to the above judgment on January 5, 2007, as to the forest land before subdivision, the registration of subdivision was completed on the 10,266 square meters of B forest land in Chungcheongnam-si, the heir of E on January 5, 2007 (hereinafter “instant forest”), the F forest land owned by C, and the 10,266 square meters of F forest land owned by C, and the 10,266 square meters of G forest owned by D.

As above, the forest land of this case was owned by E in accordance with the final judgment on partition of co-owned property as seen above, but the registration of the forest land of this case was recorded as if C et al. still had shares, since the registration of ownership transfer was not completed in the future of E with respect to one-third share of C and D.

(hereinafter “instant shares”) e., one-third shares remaining in the name C on the registry of the forest land of this case.

C Upon failure to pay national taxes on January 20, 201, the Defendant conducted a public auction on the instant shares (hereinafter “instant public auction”) at the request of the Defendant’s Intervenor on January 20, 201.

The Plaintiff paid the sales price of KRW 18,137,00 in the instant public sale, and received a successful bid for the instant shares, and completed the registration of ownership transfer on June 23, 201.

F. On July 22, 2011, the Plaintiff completed the registration of transfer of ownership on the ground of sale with respect to one half of the instant shares, namely, one sixth of the forest land in this case.

(g)of the successors of E;