A. As to KRW 104,700,000 and KRW 45,500,00 among Defendant B, Defendant B shall be from July 1, 2013 to June 12, 2017.

A. On June 28, 2013, D, the husband of the Plaintiff, concluded a contract with Defendant B, a practicing licensed real estate agent, on behalf of the Plaintiff, to sell each land listed in the separate sheet (hereinafter “instant land”) on behalf of the Plaintiff to E at KRW 459,20,00 (the contract amount of KRW 59,200,000, the balance of KRW 400,000) (hereinafter “first sale contract”).

B. At the time of the conclusion of the instant sales contract, E agreed with the Plaintiff to pay the sales amount of KRW 469,200,000, increased in KRW 10,000 upon the Plaintiff’s request that the sales amount would have been increased at the time of the conclusion of the instant sales contract, and on the same day, E paid the down payment of KRW 69,20,000 (=the previous down payment of KRW 59,200,000) to the Plaintiff.

C. The Plaintiff and E agreed to bear the transfer income tax to be borne by the Plaintiff according to the instant sales contract, and E paid the expected transfer income tax amount of KRW 45,500,000 to Defendant B on July 1, 2013.

On July 15, 2013, the Plaintiff concluded a contract with Defendant C to sell the instant land in KRW 459,200,000 (hereinafter “instant secondary sales contract”).

E. E did not pay the Plaintiff the remainder of KRW 400,000 until August 1, 2013, which is the remainder payment date of the instant sales contract.

F. On August 8, 2013, the Plaintiff completed the registration of ownership transfer for the instant land to Defendant C based on the instant secondary sales contract.

G. On August 28, 2013, Defendant C loaned KRW 340,000,000 to the Plaintiff on the same day with the instant land offered as security from the Nam Mine Agricultural Co., Ltd.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings

2. The assertion and judgment

A. As to the claim against Defendant B, Defendant B (A) received KRW 45,500,000 as expected transfer income tax to be paid by E to the Plaintiff according to the instant sales contract, but did not deliver it to the Plaintiff.