However, while the defendant calculated the time of exemption from capital gains tax by mistake and asked the plaintiff and F to complete the registration of transfer of ownership again on May 1, 2016, the contract of this case was terminated by agreement.

Upon the defendant's above request, the registration of transfer of ownership was cancelled due to the cancellation of the agreement, but the defendant did not recover the registration of transfer of ownership in the future.

Therefore, the Defendant is obligated to complete the registration of ownership transfer in accordance with the instant sales contract with respect to the Plaintiff’s share, which is one-half of the Plaintiff’s share in each of the instant real estate.

2. According to the overall purport of evidence Nos. 1 and 3-2 and 8 of the judgment on the cause of the claim, the Plaintiff and F, on April 15, 2012, entered into a sales contract with the Defendant for the purchase price of KRW 468 million on each of the real estate of this case, and the down payment of KRW 30 million on the date of the contract and the remainder of KRW 438 million on April 30, 2012 (hereinafter “the instant sales contract”). On May 8, 2012, the Plaintiff and F, on each of the instant real estate of this case, entered into a sales contract with the Defendant for the purchase price of KRW 468 million on each of the instant real estate of this case, and the transfer registration of ownership was terminated on each of the instant real estate of the Plaintiff and F, on each of the following grounds: the Plaintiff and F, on each of the instant real estate of this case, the Defendant was cancelled on March 13, 2014 for the cancellation of the sale contract to the Plaintiff and the Defendant.