2. The costs of lawsuit shall be borne by the Plaintiff.

A. On October 18, 2015, the Plaintiff entered into a sales contract (hereinafter “instant sales contract”) with the Defendant to purchase KRW 22,500,000,000 (hereinafter “the instant forest”) of C forest land 2975 square meters in Jeju-si, and paid KRW 20,000,000 to the Defendant on the day the purchase price is KRW 15,000,000 under the sales contract, while KRW 20,000,000,000 for the intermediate payment is KRW 40,000 on the day, and the intermediate payment is KRW 5,00,000 on November 2, 2015, respectively, to pay KRW 50,000 to the Defendant on November 16, 2015 (hereinafter “instant sales contract”).

In addition, on November 16, 2015, the Plaintiff prepared a written confirmation to the Defendant that “The Plaintiff shall pay in cash the full KRW 110 million to the Defendant, but the Defendant is a condition to transfer the ownership transfer documents of the forest of this case. If the amount is not paid, the Plaintiff would be a condition to reverse this contract and waive the sales contract amount.” (hereinafter “instant confirmation document”).

B. The Plaintiff paid the intermediate payment and the remainder under the instant sales contract by November 16, 2015, but did not pay to the Defendant, asserting that the KRW 110 million stated in the instant written confirmation should be included in the purchase price.

[Ground of recognition] Facts without dispute, Gap 1, 2 evidence, Eul 1 evidence, the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s actual purchase price of the instant sales contract is KRW 225 million, and the Defendant’s reduction of capital gains tax is illegal for the purpose of tax evasion to specify the purchase price as KRW 115 million under the sales contract and to pay the remainder of KRW 110 million in cash.

The plaintiff asserts that the above KRW 110 million should be included in the sales price of the land of this case, and the payment of the price for the sales contract of this case is made.