청구이의
1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
1. Basic facts
A. The plaintiff is the purchaser of the real estate outside C and four parcels in the Sungsung-si, and the non-party D is the seller of the above real estate, and the non-party E is the plaintiff Eul's fraud, and the defendant is the tax accountant.
B. As the special terms and conditions of the contract for the sale of the above real estate, the purchaser (Plaintiff) agreed to bear the seller’s tax of KRW 100 million.
C. Around December 2013, the Defendant entered into a business agreement on behalf of the Plaintiff, Nonparty D, and E on behalf of the Plaintiff for tax appeals, such as transfer income tax and local income tax, and the down payment shall be one million won, but the remuneration shall be paid at 30% of the tax amount revoked or reduced based on the amount of the initial notice of taxation (excluding value-added tax), and the Plaintiff and E jointly and severally guaranteed the payment obligation of D.
On January 2, 2014, the director of the tax office of Luxembourg served a tax payment notice of KRW 220,40,405,420 in total amount of capital gains tax and local income tax on D, and the Defendant asserted that D has fulfilled its tax authority the exemption of capital gains tax on the instant real estate for not less than eight years. The director of the tax office of Luxembourg recognized D’s self-reliance and exempted from the total amount of capital gains tax on the remaining land except for the land in emulified City among the instant real estate. On March 18, 2014, as to D, KRW 2,067,820 in total amount of capital gains tax and local income tax of KRW 2,274,60 in total, KRW 274,60 in total, KRW 16,740 in capital gains tax and local income tax, KRW 17,137,138,620 in capital gains tax on D, KRW 206, KRW 36164,2764,20740 in total
E. On December 13, 2013, the Plaintiff paid each of the Defendant KRW 1,00,000, and KRW 10,000,000 on March 26, 2014, and promised to pay the unpaid amount of KRW 35,589,190 to the first policeman on May 31, 2014.
F. The defendant shall pay the remaining remuneration.