The defendant's appeal is dismissed.

Expenses for appeal shall be borne by the defendant.

Purport of claim and appeal

1. Purport of the claim.

1. Basic facts

A. On October 20, 2015, the Plaintiff, who runs a certified real estate agent office registered under the name of “C Licensed Real Estate Agent Office”, arranged a sales contract concluded between D and the Defendant, the seller, and the Defendant, the buyer (hereinafter “instant sales contract”).

B. The Defendant failed to pay any balance even until December 31, 2015, which was extended on December 22, 2015 and verbally, which was the remainder date stipulated in the instant sales contract.

From January 1, 2016, the tax rate of capital gains tax was revised from January 1, 2016 to 38% in the past, and there was an issue of additional capital gains tax burden. Under the Plaintiff’s arbitration, the Defendant maintained a sales contract under the condition that the seller bears the burden even up to the amount of additional 32 million won, such as capital gains tax, and the part of the brokerage remuneration of this case.

C. On January 5, 2016, the Defendant paid the balance of the instant sales contract and the transfer income tax amount of KRW 32 million,00,000 from D, stating that “The additional charges for KRW 32,176,960 for the tax rate of KRW 10% (specificly 32,176,960) shall be secured in cash, and a copy of the return of the transfer income tax and the statement of payment shall be sent to the Defendant, and if the additional payment is not made, the said amount shall be refunded.”

According to the instant sales contract, the Defendant completed the registration of ownership transfer on March 8, 2016.

[Reasons for Recognition] Uncontentious Facts, Gap evidence Nos. 1, 2, 4, Eul evidence Nos. 2 and 3, D's testimony of witness of the first instance court, the purport of the whole pleadings

2. Determination

A. According to the above facts of determination as to the cause of claim, the sales contract of this case between the defendant and D was concluded by the plaintiff's brokerage, and the defendant and D agreed to bear the defendant's brokerage fees pursuant to the sales contract of this case. Thus, the defendant is deemed to have agreed to pay the defendant the mediation fees pursuant to the sales contract of this case. Thus, barring any special circumstance, the plaintiff is entitled to KRW 6,600,000 among the brokerage fees