A. On July 14, 2006, the Defendant: (a) concluded a sales contract with the Plaintiff on July 14, 2006, for the purchase price of KRW 2975 square meters (10%) of C Forest land 29,752 square meters (hereinafter “instant real estate”); and (b) concluded a sales contract with the Plaintiff on July 31, 2006, to pay the remainder of KRW 150 million to the Plaintiff on November 30, 2006 (hereinafter “instant sales contract”); and (c) the down payment was paid to the Plaintiff on the date of the contract.

The seller (Plaintiff) provides that the special terms and conditions of a special agreement among the above sales stores shall be placed in custody of the buyer (Defendant) and shall be deducted from the balance.

B. On March 15, 2007, the Defendant paid a balance of KRW 90 million to the Plaintiff. On March 15, 2007, the Plaintiff issued a receipt (hereinafter “the receipt of this case”) stating that the remainder payment (such as transfer tax) is paid to the Defendant.

C. 1) The instant land was divided into the area of 9,818 square meters, E forest area of 6,901 square meters, etc. due to the division, and the instant land was divided into the area of 9,818 square meters, E forest area of 6,901 square meters, etc. (2) on June 8, 2009, as to the forest area of 1) on June 5, 2009, Defendant 6/10 shares, and F completed the registration of ownership transfer of 4/10 shares due to the sale by voluntary auction, and the Defendant transferred F’s shares as to the forest area of 1) on March 3, 2011.

The plaintiff has not been subject to capital gains tax under the sales contract of this case until now.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1, the purport of the whole pleadings

2. Determination

A. According to the above facts of recognition as to the cause of the claim, the defendant is obligated to pay the plaintiff the amount payable to the plaintiff KRW 60 million and the damages for delay.

B. As to the judgment on the Defendant’s assertion, the Defendant paid the remainder as long as the Plaintiff stated in the instant receipt that the remainder is in full payment.