Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

judgment of the first instance.

A. On May 30, 2017, the Plaintiff and his spouse D purchased, as a broker of Defendant C and Defendant B, the licensed real estate agent, Eunpyeong-gu Seoul E Apartment F (hereinafter “new apartment”) from G and H, the purchase price of KRW 466,00,000, and the remainder payment date on June 30, 2017 (hereinafter “instant sales contract”), and completed the registration of ownership transfer for new apartment on June 30, 2017.

B. On May 16, 2016, the transfer of the instant sales contract, the Plaintiff purchased the same apartment I (hereinafter “previous apartment”) and acquired the ownership of the previous apartment on July 26, 2016, and was residing in the previous apartment at the time of the instant sales contract.

(c) Where one household having one house in Korea acquires a new house after the lapse of one year from the date of acquiring the previous house, and transfers the previous house within three years from the date of acquiring the new house, no capital gains tax shall be imposed (Articles 155(1) and 154(1) of the Enforcement Decree of the Income Tax Act, and Article 89(1)3(a) of the Income Tax Act).

On September 10, 2018, the Plaintiff sold the previous apartment, and the Seoul Eunpyeong Tax Office imposed total of KRW 55,263,710, including capital gains tax of KRW 50,239,740 ( KRW 25,119,870, KRW 25,119,870) and local income tax of KRW 5,023,970, and the Plaintiff paid the said money to the Plaintiff by January 31, 2019.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 2, Eul evidence Nos. 1 through 3, 6, 7, and 13, and the purport of the whole pleadings

2. The Plaintiff’s assertion violates the Licensed Real Estate Agent Act by lending the name of the licensed real estate agent to Defendant B. Defendant B, despite its duty to act as a broker assistant, is in violation of the good manager’s duty to act as a broker, and thus, Defendant B promised to not impose capital gains tax at the time of the transfer of the previous apartment to the Plaintiff while mediating the instant sales contract. The terms and conditions of the instant sales contract differ from the case of ordinary installment payments.