2. The costs of lawsuit shall be borne by the Plaintiff.

A. On August 18, 2014, the Plaintiff and the Defendant drafted a real estate sales contract (hereinafter “instant sales contract”) with the purport that the Plaintiff shall purchase the said real estate at KRW 2.1 million, and that the remainder KRW 1 million shall be paid on September 20, 2014 on the date of the contract, and the remainder KRW 1.1 million on the date of the contract (hereinafter “instant sales contract”) and the sales contract concluded on August 18, 2014 (hereinafter “instant sales contract”).

B. The Plaintiff paid to the Defendant the remainder of KRW 1 million on August 19, 2014, and KRW 11 million on September 4, 2014, pursuant to the above contract.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 3, and 4, the purport of the whole pleadings

2. The parties' assertion

A. The plaintiff's assertion that the plaintiff paid 2.1 million won to the defendant as stated in the sales contract of this case, and the defendant is obligated to implement the procedure for ownership transfer registration on the real estate of this case to the plaintiff.

Meanwhile, the Defendant’s claim of KRW 7.1 million is merely a fact that the Defendant paid the Plaintiff for the acceptance of the Defendant’s right to use the land adjacent to the instant real estate (U.S. Gangseo-gu, Busan; hereinafter “the instant loan land”) that was used by entering into a loan agreement with the Korea Asset Management Corporation, and thus, it does not relate to the implementation of the instant contract.

B. Although the Plaintiff agreed to purchase the instant real estate in KRW 92 million from the Defendant, the Plaintiff prepared a so-called “contract specifying the purchase price as KRW 21 million for the purpose of paying less capital gains tax, etc., and prepared a document by promising to pay the remainder of KRW 71 million to be paid by September 20, 2014 to D’s account designated by the Defendant.

As the Plaintiff did not pay the remainder after the payment date, the Defendant urged the payment, but the Plaintiff paid only KRW 21 million.