A. On December 21, 2015, the Plaintiff entered into a sales contract with the Defendant, under which the Plaintiff sold the land of Pyeongtaek-gun C and D (hereinafter “instant real estate”) in Gangwon-do to the Defendant for KRW 440,00,000 (hereinafter “instant sales contract”).

B. On February 18, 2016, the Plaintiff and the Defendant paid the full liability for the transfer income tax generated by the instant sales contract, and if the Defendant fails to pay it, the transfer of ownership is null and void, and the transferred ownership is transferred to the Plaintiff’s name.

“Preparation of a letter of performance of the agreement” (hereinafter “instant agreement”). C.

On April 1, 2016, the Plaintiff completed the registration for the transfer of ownership of the instant real estate to the Defendant. On the same day, the Defendant completed the registration for the creation of the right to collateral security of the Defendant, the neighboring mortgagee E Cooperatives (hereinafter “E Cooperatives”), the maximum amount of claims KRW 300,000,000 for the instant real estate.

(d)

On September 2016, the Plaintiff was subject to imposition of KRW 86,425,450 (including additional dues) and KRW 83,781,490 (including additional dues) of the transfer income tax on October 2016. The Defendant did not pay it.

E. On November 13, 2018, the Mutual Association received a decision to voluntarily commence an auction as F for the Youngcheon District Court’s branch branch on the instant real estate, and Nonparty G and H completed the registration of transfer of ownership on November 12, 2019 by winning the said real estate at a successful bid.

[Grounds for Recognition] Unsatisfy, entry of Gap evidence 1 to 4 (including branch numbers), the result of the appraisal commission to appraiser I by this court, the purport of the whole pleadings

2. According to the above facts of determination as to the cause of claim, the defendant did not pay the transfer income tax imposed on the plaintiff according to the agreement of this case, so the plaintiff may rescind the sales contract of this case according to the agreement of this case.