1. The plaintiff's appeal and the selective and conjunctive claims added by this court are all dismissed.

2. Appeal;

1. The reasoning of the court's explanation concerning this case is as follows, except for the addition of the judgment on the conjunctive claim added by the plaintiff to this court under Paragraph 2 below, since the reasoning of the judgment of the court of first instance is the same as that of the judgment of the court of first instance. Thus, it is accepted as it is by the main text of

2. Determination on selective and conjunctive claims

A. 1) Selective claim 1) The Plaintiff’s assertion that the Defendants did not have obtained the mining permission right and did not have the acquisition tax reduced or exempted, so the Defendants are liable to pay acquisition tax, and the promoters neglected their duties to establish a company by preparing necessary documents prior to the registration of investment in kind, such as a payment receipt of acquisition tax (or a written confirmation of tax exemption) pursuant to Article 295 of the Commercial Act, but failed to deliver them. As such, the Defendants are jointly and severally liable to pay 90,014,870 won and delayed payment damages as liability for damages caused by breach of their duties under Article 322(1) of the Commercial Act.

Therefore, the plaintiff's claim for this part is without merit.

B. Preliminary claim 1) The Defendants asserted by the Plaintiff are obligated to issue a certificate of registration, certificate of personal seal impression, business registration certificate, and acquisition tax payment receipt necessary for the registration of transfer of ownership of the instant land pursuant to Article 295(2) of the Commercial Act.