1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Details of the disposition;

A. On June 30, 2008, the Plaintiff entered into a sales contract with a lender Construction Co., Ltd. (hereinafter “Largeju Construction”) on the apartment Nos. 203 Dong-dong 801, Gwangju Mine-gu with the sales price of KRW 290,000 (hereinafter “instant sales contract”).

B. On June 30, 2008, the Plaintiff paid KRW 5,000,000 for the first down payment to the lender construction (the Plaintiff, unlike the content of the sales contract in which KRW 14,500,000 was entered as the first down payment with the lender construction, paid KRW 5,000,000 at the time of the contract, and the remaining KRW 9,50,000 at the time of the contract shall be paid in addition to the balance). On July 21, 2008, the Plaintiff paid KRW 87,00,000 for the second down payment and the second intermediate payment by means of loans from the Agricultural Cooperatives Federation.

C. On October 31, 2008, the Korea Housing Guarantee Company notified the Plaintiff of the occurrence of a guarantee accident due to the delay in construction in a lender with respect to the instant sales contract. On February 6, 2009, the Korea Housing Guarantee Company refunded KRW 5,000,000 to the Plaintiff on February 6, 2009, and KRW 87,000,000 to the NAF, a bank that extended part payments, respectively, on February 20, 2009.

On April 16, 2009, the Plaintiff filed a lawsuit claiming payment of KRW 1,298,000 for the cancellation of the instant sales contract against the lender construction and penalty of KRW 29,00,000 for the payment of the penalty, KRW 1,659,02 for the loan interest of intermediate payment, KRW 31,957,106 for the total amount of KRW 31,957,106 (hereinafter “related lawsuit”). On September 10, 2009, the Plaintiff received a judgment citing KRW 30,298,082 excluding the relevant part for the reason that the interest on the loan of intermediate payment was paid by the lender construction on behalf of the lender. In accordance with the above judgment, the Plaintiff received KRW 28,420,00 from the lender construction.

E. On May 11, 2015, the Defendant: (a) Article 21 of the former Income Tax Act (amended by Act No. 13558, Dec. 15, 2015; hereinafter the same) stipulates that the Plaintiff received KRW 28,420,00 from the lender construction.