손해배상(기)
1. The judgment of the first instance is revoked, and the plaintiff's claim is dismissed.
2. All costs of the lawsuit shall be borne by the Plaintiff.
1. (1) On September 4, 2002, the Plaintiff purchased the C Apartment D (hereinafter “instant apartment”) from Nonparty G for KRW 270 million and completed the registration of ownership transfer on October 4, 2002. On September 11, 2014, the Plaintiff sold the instant apartment to Nonparty H for KRW 480 million.
(2) The Plaintiff received full payment from H, and on October 31, 2014, the remainder date, the Plaintiff delivered the instant apartment to H and delivered all the documents necessary for the registration of transfer of ownership.
(3) In order to request the return and payment of capital gains tax, the Plaintiff was introduced by Nonparty I, a licensed real estate agent, Nonparty I, a certified tax accountant, Nonparty F, and was only F at the I’s office on October 31, 2014.
At this time, F delivered to the Plaintiff the name “Certified Tax Accountants B (Defendant) Office F.”
(4) Afterwards, the Plaintiff visited the Defendant’s office on November 5, 2014, and consulted with F, with the knowledge that the transfer income tax from the sale of the apartment of this case would be calculated at least KRW 30 million when it appears to be calculated on its own. In this case, the Plaintiff asked F to determine whether there was a method to allow F to lower tax amount.
Accordingly, F requested a tax official of Grade 6 working at theJ of the Central Regional Tax Office to the non-party K to evade part of the transfer income tax by releasing the Plaintiff’s acquisition value of the apartment of this case, and the answer that it is possible to evade the transfer income tax by using K after taking charge of the transfer income tax work, and then the Plaintiff stated to the effect that “I would resolve all of the settlement of the Plaintiff with the transfer income tax of at least 30 million won, and the transfer income tax of at least 18 million won.”
(5) Accordingly, the Plaintiff transferred KRW 18 million (hereinafter “instant money”) to the account in F’s name on the same day, and F entered the Plaintiff as “ Supplier B (Defendant) and Receiving Party F.”