1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On May 16, 2007, the Plaintiff entered into a contract with the Defendant to sell KRW 843,600,000 (hereinafter “the instant contract”) the land of this case divided into KRW 1,157 square meters and E 3,491 square meters on October 30, 2007, which is owned by the Plaintiff, to the Defendant as the Defendant’s agent, and the Plaintiff entered into an agreement (hereinafter “instant agreement”) as follows.

[Agreement of this case] If capital gains tax (including resident tax) under the sales contract of this case is imposed in excess of 221,223,310 won on the Plaintiff, the seller shall pay the additional tax to the Defendant. If capital gains tax is imposed on less than the above amount, the Plaintiff shall refund the difference to the Defendant.

B. As of November 30, 2007, KRW 54,019,270 as of November 30, 2007, and KRW 54,019, and KRW 270 as of February 12, 2008, respectively, imposed on the Plaintiff upon the instant sales contract.

(Provided, That the person who reported or paid each of the above capital gains tax shall not be identified).

On the other hand, around April 2009, the Plaintiff was additionally imposed capital gains tax of KRW 372,997,200 (excluding resident tax) under the instant sales contract by the head of Leecheon Tax Office.

[Based on recognition] Gap evidence Nos. 1 through 4, and 8; the result of each order to submit tax information on the transfer report by this court; the point of transfer to the national bank by this court; the result of each order to submit financial transaction information to the Korean bank; the purport of the whole pleadings

2. Judgment on the plaintiff's assertion

A. The gist of the parties’ assertion was that the Plaintiff entered into the instant sales contract with the Defendant, which was duly authorized by the Defendant, and the Defendant agreed on the instant contract. Accordingly, according to the instant agreement, the Defendant: (a) KRW 372,97,200; (b) KRW 37,29,720; and (c) KRW 410,29,720; and (d) KRW 37,29,720; and (c) delay damages therefrom.