I'm not sure what you mean by "full rebuild"? Do the rear brakes operate at all? I think it's unlikely that the source of that gunk is brake fluid, if it was leaking that bad you'd be losing fluid from the reservoir pretty fast. I had a leaking wheel cylinder in my FJ45 recently and it was pretty obvious; I ended up replacing all 4 cylinders and shoes.
Once you have it all cleaned up, you may just need new shoes and maybe turn the drums, as far as how much brake work you need. But you'll need to fix the source of all that gunk, which as I wrote above, is likely worn axle seals. Worst case would be the reason the seals are shot is that the rear axle bearings are shot. They're a PITA to remove as the outer races are pressed into the axle housing.