1.The judgment of the first instance shall be modified as follows:

In accordance with the preliminary claim brought at the trial.

1. Basic facts

A. The Plaintiff and the Defendants were born between E (F birth, death on February 21, 2010) and G (H birth, death on October 15, 2012). The Plaintiff and the Defendants are co-defendant B of the first instance trial, Defendant C’s male, the Plaintiff’s female, and Defendant D’s male and female.

B. On March 24, 2006, J apartment Nos. 261 and 1704 (hereinafter “J apartment”) located in Suwon-gu, Suwon-si, Suwon-si, the registration of ownership transfer was completed due to the sale and purchase on March 24, 2006, and the registration of ownership transfer was completed due to the donation on February 3, 2010. Thereafter, the Korean Red Cross received the decision of provisional seizure of real estate against J as of December 20, 2012 from the Seoul Central District Court Decision 2012Kadan57308 on December 20, 2012, and the registration of provisional seizure was completed on January 2, 2013, as for J apartment, the heir of G, the Plaintiff, and the Defendants, on October 15, 2012.

C. Meanwhile, around January 7, 2010, the head of the Dongwon District Tax Office of the Republic of Korea notified the payment of KRW 30,266,710 to the transfer income tax accrued from the transfer of the Gangnam-gu Seoul Metropolitan Government K Apartment 102, 302, and 302 (hereinafter “K apartment”) owned by E to another person on or around June 16, 2005, but E did not pay the said transfer income tax.

[Ground of recognition] Unsatisfy, Gap evidence 1-3, Gap evidence 2-1, Gap evidence 3-1, the purport of whole pleadings

2. The plaintiff's assertion

A. The Plaintiff’s payment of expenses was to be borne by Defendant C as follows, or the Defendants spent KRW 66,911,078 in the aggregate of inheritance obligations to be jointly borne by Defendants E and G’s children and the expenses to be borne by the Defendants for the performance of support obligations (the following is specified as items (i) or (vii)), and the Plaintiff’s reimbursement is to be made in excess of the Plaintiff’s share of expenses.

① Of capital gains tax imposed on K apartment transactions, KRW 16,04,202 = KRW 13,00,000,000 paid directly by the Plaintiff around 2013, which was paid after the attachment of KRW 6,682,637.