Litigation costs shall be borne by the plaintiff.

A. On February 29, 2018, the Plaintiff entered into a sales contract with Defendant F, a licensed real estate agent, for the purchase price of G land and its ground buildings owned by the Plaintiff (hereinafter “instant one real estate”). On March 9, 2018, the Plaintiff transferred the ownership of the instant one real estate to the said Defendants on March 9, 2018.

B. On March 20, 2018, the Plaintiff entered into a sales contract of KRW 1,390,000,000 for H land and above ground buildings owned by the Plaintiff (hereinafter “instant two real estate”) with Defendant E as a broker of Defendant F, and transferred the ownership of the instant two real estate on April 30, 2018.

C. The above A.

paragraphs 1 and 2.

Each sales contract (hereinafter referred to as "each sales contract of this case") included a special agreement that "the registered matters and value-added tax on the business operator of the shopping district shall be transferred or taken over collectively".

(hereinafter “instant special agreement”). D.

The Plaintiff paid an additional tax of KRW 17,885,657 in relation to the sale and purchase of real estate in this case, and KRW 17,885,657 in relation to the sale and purchase of real estate in this case.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 6, 10, and 11, the purport of the whole pleadings

2. Determination

A. The Plaintiff’s assertion ①, Defendant B, C, D, and E succeeded to all rights and obligations with respect to the business run by the Plaintiff as real estate in the instant case 1 and 2, or failed to pay the value-added tax corresponding to each purchased building, thereby causing damage to the Plaintiff due to the Plaintiff’s failure to pay the value-added tax, and the said Defendants are liable to compensate the Plaintiff for damages due to nonperformance of obligations equivalent to the said

② Even if such default is not acknowledged, the Plaintiff is entitled to claim reimbursement as a subrogation, since it was paid on behalf of the said Defendants as an additional tax to be borne by the said Defendants.

3. The defendant F shall act as a broker.