A. On June 4, 2013, the Plaintiff concluded a sales contract with the Defendant and the Plaintiff, setting the sales price of each of the real estate listed in the separate sheet owned by the Plaintiff (hereinafter “each of the instant real estate”) as KRW 93 billion.

(hereinafter “instant sales contract”). The Plaintiff and the Defendant agreed on the transfer income tax under the instant sales contract as follows.

4. The buyer (the Defendant) will pay to the seller the balance of KRW 20 million at the time of the payment of the transfer tax and receive a return when the transfer tax has not occurred.

5. In the event that a seller takes over at least 20 million won of the transfer tax, the buyer shall be liable to the seller;

6.In making the above contract, the seller (Plaintiff) delegates to a certified tax accountant (C) all of the taxes.

B. On September 16, 2013, D, the Defendant’s joint representative director, drafted a letter of commitment that the Plaintiff will bear and pay the full amount when the transfer income tax on each of the instant real estate is imposed on the Plaintiff.

C. On June 2, 2014, the head of Mapo District Tax Office imposed on the Plaintiff the imposition of capital gains tax and local income tax of KRW 138,985,730 (i.e., KRW 116,62,370, KRW 11,66,230, KRW 9,688,30, KRW 9688,830, KRW 968,830, and penalty tax).

In addition to the above capital gains tax and local income tax, the Plaintiff paid the total of KRW 150,809,040 around October 2014.

[Ground of recognition] Unsatisfy, Gap evidence 1 through 4 (including paper numbers; hereinafter the same shall apply), Gap evidence 13 and 14, witness C and E's testimony, purport of whole pleadings

2. According to the facts found in the judgment on the cause of the claim, the Defendant is obligated to pay the Plaintiff KRW 138,987,730 for the transfer income tax (including local income tax) paid by the Plaintiff concerning the instant sales contract in accordance with the special agreement of the instant sales contract, unless there are special circumstances to the Plaintiff.

3. The defendant's defense is judged.