1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Basic Facts

In around 2009, the Plaintiff leased and operated the instant main points of “F” in Seoul Special Metropolitan City, Nowon-gu L (hereinafter “instant main points”) in KRW 50,00,000, monthly rent of KRW 2,30,000, and Defendant C was the representative of the mutual real estate consulting firm in the name of “J” (hereinafter “J”), Defendant B’s employee, and Defendant D was the actual operator of J.

On February 209, the Plaintiff entered into a consulting agreement with J on the disposition of the instant main right of lease (hereinafter “instant right of lease”) (hereinafter “instant consulting agreement”). On May 8, 2009, the Plaintiff entered into a contract to exchange the instant right of lease and the instant right of lease and the instant right of lease and the instant right of lease and the instant right of lease and the instant right of lease and the instant right of lease (hereinafter “instant right of lease”) (hereinafter “instant exchange agreement”).

The contract for the exchange of this case is written by Defendant B as the agent of Defendant E, and the “J Representative C” as the intermediary, respectively.

(A) On June 4, 2009, the Plaintiff completed the registration of the provisional right to claim ownership transfer on the instant commercial building, and on December 18, 2009, indicated the sales contract of this case in the sales contract of this case as KRW 545 million between the seller, E, K, and the buyer, as to the instant commercial building, the sales price of this case is KRW 740,00,000.

On December 23, 2009, K entered into a sales contract (hereinafter referred to as the “instant sales contract”) and completed the registration of transfer of ownership with regard to the said commercial building as the grounds for registration by the so-called “registration of intermediate omission” method.

(A) No. 2. The head of Yeongdeungpo-gu Office against the Plaintiff regarding the instant exchange contract on June 11, 2012, regarding acquisition tax on the instant commercial buildings, KRW 19,393,700, and administrative fine of KRW 1,350,000, on June 18, 2012 (amount 1,080,000), and the instant exchange contract on July 16, 2012.