A. C, the Defendant, a branch of November 21, 1980, filed a registration for the transfer of ownership with respect to the land of this case under the name of the Plaintiff, which was the land owner D prior to 2,975 square meters (hereinafter “the land of this case”). On March 28, 1981, C filed a registration for the transfer of ownership with respect to the land of this case under the Plaintiff’s name, the branch of which was located on March 28, 1981, and entrusted the Defendant with the management of the said land.

B. After that, C renounced its rights to the land of this case around 1995 and recognized the rights to the land of this case to the Plaintiff and the Defendant.

(c)

On December 4, 2018, the Plaintiff: (a) cancelled a provisional registration made in the name of the Plaintiff with respect to the instant land with the Defendant and the Plaintiff; (b) disposed of and settled the said land; and (c) based on the fact that the Defendant was responsible for and managed taxes on the said land during that period, the Plaintiff and the Defendant agreed to divide the amount of taxes deducted from the purchase price into 4:6; and (c) bear 1/2 of the amount of taxes generated (hereinafter “instant agreement”).

(d)

On February 20, 2019, the Defendant sold the instant land to E in KRW 225,00,000, and completed the registration of ownership transfer, and paid KRW 52,162,360 on the transferred income tax imposed.

[Grounds for Recognition] Unsatisfy Facts, Gap's statements in Gap's evidence 1 to 9 (including branch numbers), witness F's testimony, the purport of the whole pleadings

2. According to the above facts finding as to the cause of the claim, the defendant is obligated to pay damages calculated at the rate of 12% per annum as stipulated in the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings from December 3, 2019 to the date of delivery of a copy of the complaint of this case to the plaintiff (=69,135,056 won (=225,00,000 won from the purchase price of the land of this case minus KRW 52,162,360) - 26,081,180 won (= 52,162,360 won from the transfer income tax of this case to the plaintiff) and the damages for delay calculated at the rate of 12% per annum as stipulated in the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings from December 3, 2019 to the date of full payment).

3. In conclusion, the plaintiff's claim shall be accepted on the grounds of its reasoning, and it is so ordered as per Disposition.