A. The Defendant was engaged in the new construction of apartment units (hereinafter “instant project”) on the land B in Gwangju Northern-gu (hereinafter “instant real estate”).

B. On April 13, 2015, the Defendant entered into a contract with the Plaintiff to purchase the instant real estate in KRW 220,000,000 for operating the instant business.

The contract contains a statement that the balance of 198,00,000 won out of the purchase price shall be paid within one month after business approval (approval for PF loan) (Article 3(1)) and the remaining payment date shall be until June 30, 2015 (Separate 3).

C. On July 10, 2015, the Plaintiff and the Defendant drafted a written confirmation of the following (hereinafter “instant confirmation”).

The Plaintiff is responsible for the transfer income tax of KRW 130,00,000 for the instant real estate, and the Defendant is responsible for the transfer income tax of KRW 90,000,000 for the sale price.

On July 10, 2015, the registration of ownership transfer was completed in the name of the defendant on the instant real estate.

E. If the sale price of the instant real estate is KRW 130,000,000, the transfer tax imposed on the Plaintiff is KRW 4,037,580; and in the case of KRW 220,000,000, the transfer tax imposed on the Plaintiff is KRW 30,453,019.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 5, 6, Eul evidence Nos. 1 and 3 (including branch numbers; hereinafter the same shall apply), the purport of the whole pleadings

2. In full view of the contents of the instant written confirmation as to the cause of the claim and the purport of the witness C’s testimony and pleading, it is recognized that the Plaintiff and the Defendant agreed to bear the Defendant’s portion in excess of the amount imposed on the Plaintiff when the purchase price exceeds KRW 130,000,00, out of the transfer tax imposed on the Plaintiff due to the sale and purchase of the instant land (hereinafter “instant agreement”).

Therefore, the defendant shall deliver to the plaintiff the complaint of this case in 26,415,439 won (30,453,019 won as stated in 1-Ma, 4,037,580 won).