A. On March 15, 2008, the Plaintiff entered into a contract with the Defendants on March 15, 2008 (hereinafter “instant sales contract”) with the Plaintiff to sell KRW 650,000,000,000 for the purchase price (hereinafter “instant sales contract”). Under the special agreement at the time, the transfer income tax was to be borne by the purchaser. The Plaintiff was paid the purchase price by September 3, 2008 under the name of E designated by the Defendants and completed the registration of ownership transfer on September 3, 2008. However, on July 17, 2014, as the Defendants did not report and pay the transfer income tax pursuant to the instant sales contract, the Seodaemun Tax Office notified the Plaintiff of advance notice of taxation amounting to KRW 275,524,64,000,000,000,000,0000,000,000 won, which was finalized after a request for adjustment thereof, and the Plaintiff paid the Plaintiff’s compensation for 50,1.

Therefore, the Defendants are obligated to pay capital gains tax and other related tax accountants fees in accordance with the special agreement stipulated in the instant sales contract.

B. The buyer of the instant sales contract (no dispute over the content of the contract) by the Defendants is Defendant B and F, and Defendant C is not a party to the contract.

In addition, Defendant B was unable to pay the remainder by the date of the remainder payment stipulated in the instant sales contract, and Defendant B renounced the down payment amount of KRW 100 million and the intermediate payment of KRW 150 million and lost the buyer’s status.

However, according to the agreement between the plaintiff and the F, F alone paid the balance as the buyer.

Therefore, the Defendants are not obligated to bear the Plaintiff’s capital gains tax (tax amount of KRW 25,619,170).

2. Determination

A. Comprehensively taking account of each of the descriptions in Gap, two, and Eul-7 as to whether defendant C is a party to the instant sales contract, the contract prepared at the time of the instant sales contract was printed as "B and one other" and the F seal is attached thereto.