2. The costs of lawsuit;

1. On September 10, 2015, the Plaintiff entered into a real estate sales contract (hereinafter “instant sales contract”) with the Defendant, selling 2,463 square meters of land B in Seosan-si (hereinafter “instant real estate”).

Article 3 (Sale Price), 1,490,000,00 won (payment method), down payment of 600,000 won (payment method) as of September 11, 2015, the remainder of 890,000,000 won paid on September 30, 2015, and the capital gains tax for the year 2016 (Special Agreement 3) as of March 30, 2016 is 5 or 10% more than that of 2015, and the additional expenses arising from the increase shall be paid to the purchaser. The Plaintiff and the Defendant, on March 30, 2016, prepared an additional payment method of 100,000 won (payment method) with the remainder of 10,000,000 won as of March 30, 2016, 2010 or 10% more than the remainder of 10,000,000 won (payment method of 10,60,7.4, 2010,6060.

On April 28, 2016, the Defendant paid KRW 231,542,002 to the Plaintiff for the increase in capital gains tax. On the same day, the Defendant completed the registration of title transfer as Seosan Branch of the Daejeon District Court and the registration of Seosan Branch of the Daejeon District Court No. 18688 on April 28, 2016.

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

2. Determination on the main claim

A. Since the registration of ownership transfer of the instant real estate based on the instant sales contract, which was based on the Plaintiff’s assertion, was completed on April 28, 2016, the Defendant shall bear the increased portion of capital gains tax pursuant to Article 10(3) of the instant sales contract.

Even though the increase in capital gains tax to be borne by the defendant is KRW 315,317,200, the defendant is 231.