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

A. On September 6, 2016, the Plaintiff entered into a sales contract (hereinafter “instant sales contract”) with the Defendant on behalf of the Defendant on the land of 3,459 square meters of land D (hereinafter “instant forest”) in Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-gun, for which the provisional registration of the right to claim transfer of ownership was completed under the name of C, and provided that “If the said contract was not disposed of at least one of the graveyards by March 31, 2017 notwithstanding the terms and conditions of the said contract, the said contract shall be null and void, and the amount received shall be refunded immediately to the Plaintiff.”

B. On the same day, the Defendant prepared a letter of performance stating that “In selling and selling the instant forest, the seller shall receive the down payment of KRW 300 million out of total purchase price and transfer ownership, and the purchaser shall pay KRW 85 million, which is established as a collateral security at the time of granting a loan from a financial institution, to the seller, and the seller shall pay KRW 95 million on November 30, 2016, and shall pay the remainder of KRW 100 million after the seller entirely changed the graveyard in the said forest. However, the date of the transfer of graveyard shall be up to March 31, 2017.”

C. Meanwhile, on August 26, 2016, prior to the conclusion of the instant sales contract, the Plaintiff entered into a service contract (hereinafter “instant service contract”) with E by setting the service cost of KRW 47 million with respect to the transfer of graves on the instant forest land, and the Defendant wired KRW 10 million to E on the same day.

After that, the plaintiff paid 39.5 million won to E as service price, and E completed the relocation of the above grave around May 3, 2017.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 4, 5, 6, Eul evidence No. 1, the purport of the whole pleadings

2. Summary of the parties' arguments

A. At the time of the conclusion of the instant service contract, the Plaintiff agreed to the Plaintiff and E to bear the full amount of grave relocation expenses, and accordingly, the terms of the instant sales contract.