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

On April 15, 2017, through E and licensed real estate agents of Songpa-gu Seoul Metropolitan Government B apartment C (hereinafter “instant apartment”)’s agent E and licensed real estate agents, the Plaintiff purchased the instant apartment amount of KRW 61 million, but the down payment of KRW 3 million is paid on the date of the contract and the remainder of KRW 6 million on May 29, 2017, respectively, and entered into a sales contract (hereinafter “instant sales contract”) with the effect that the Plaintiff succeeds to the obligation to return the lease deposit amount of KRW 52 million with respect to the instant apartment (hereinafter “instant apartment”). The Plaintiff signed the sales contract (Evidence 4; hereinafter “instant sales contract”).

On May 23, 2017, the Defendant issued a certificate of completion of the contract for real estate transactions in which the transaction amount was KRW 61 million (the contract amount of KRW 3 million and the balance of KRW 58 million) with respect to the instant sales contract.

After paying the price stipulated in the instant sales contract to the buyer, on July 27, 2017, the Plaintiff asserted that “one million won out of the purchase price of KRW 61 million stipulated in the instant sales contract was paid for interior expenses, and thus, the actual acquisition price of the instant apartment is KRW 600 million,” and that the acquisition tax on the instant apartment was paid by the Defendant as the acquisition price.

As above, the Plaintiff reported acquisition tax: (a) added to the certificate of completion of the contract for real estate transactions on May 23, 2017, stating “one million won for human test expenses” to the said certificate of completion of the contract for real estate transactions; (b) together with the above certificate of completion of report (No. 2, No. 3 pages); (c) stated the amount of supply KRW 60 million for options, such as balcony, in the “transaction” column for the apartment of this case; and (c) stated the amount of KRW 3 million for the contract deposit in the “real transaction price” column for the “real transaction price.”

An intermediate payment of KRW 52 million (the "lease Deposit" was stated in the middle payment payment column) and a statement of real estate transaction contract (revision) in the name of the Plaintiff stating the remainder of KRW 60 million.