(a) From January 26, 2017, for KRW 10,000,00;

(b) 12,00.

A. On January 3, 2014, the Plaintiff concluded a sales contract with the Defendant with respect to the amount of KRW 411,800,000 with respect to the purchase price of KRW 10,473 square meters (hereinafter “instant real estate”).

(hereinafter “instant sales contract”). (b)

The term "special agreement" in the sales contract of this case states that "the purchaser shall bear the burden of transfer when the transfer price occurs."

C. On December 5, 2016, the director of the Korea Tax Office notified the Plaintiff of the transfer income tax of KRW 112,36,400 in relation to the transfer income acquired by the Plaintiff from selling the instant real estate, and the local income tax of KRW 11,573,730 in relation to the said transfer income.

(A) Evidence of heading 2 and 3

D. The Plaintiff obtained permission from the director of the Maritime Tax Office in installments, and paid the said capital gains tax and its additional charges in several installments as follows.

The fact that the payment date 10,000,000 on January 25, 2017 20 on February 12, 2017 20,000 on February 9, 2017 3, 20,000 on March 23, 2017 10,000,000 on June 23, 2017 20,000 on June 23, 2017 20,000 on June 38, 200,00 on June 20, 200 on November 20, 2017 20,000,007 07 6,000,000,000,000 on August 4, 2018, 203,630,6381 through 60,6381, and 360,06, etc. of the entire pleadings were without dispute.

2. According to the facts found in the judgment on the cause of claim, the Defendant, while entering into the instant sales contract with the Plaintiff, agreed to pay the amount equivalent to the transfer income tax paid by the Plaintiff to the Plaintiff when the Plaintiff pays the transfer income tax on the instant sales.

Therefore, the Defendant is obligated to pay the Plaintiff the amount of capital gains tax equivalent to the Plaintiff’s capital gains tax and the damages for delay from the day following each payment date. As to KRW 128,63,680 and KRW 10,000 among them, KRW 12,00,000 from January 26, 2017, KRW 20 from February 10, 2017, KRW 20,000 from March 10, 2017, KRW 10,000 from June 24, 2017, KRW 38,000 from June 24, 200, and KRW 10,000 from November 2, 2017, and KRW 10,000 from October 2, 200.