1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On June 29, 2012, the Plaintiff sold the price of KRW 915 square meters (hereinafter referred to as the “instant land”) to the Defendant prior to Tong-si, Si, Si, for KRW 180 million, and completed the registration of ownership transfer on the same day.

B. However, unlike actual ones, the above real estate sales amount was reported to the competent authority as KRW 60 million.

Afterward, the Defendant reported the actual purchase price of KRW 180 million and imposed KRW 28,825,860 as capital gains tax on the Plaintiff, a seller.

In addition, as a fine for negligence following a false report on the purchase price, KRW 6,480,00 was imposed on the Plaintiff and the Defendant.

[Ground of recognition] Facts without dispute, Gap 2's evidence 1, 2, Gap 3's evidence, Eul 1, Eul 10's evidence and the purport of the whole pleadings

2. The assertion and judgment

A. The gist of the Plaintiff’s assertion was that if capital gains tax is imposed at the time of the sale of the instant land, the Defendant, the purchaser, agreed to bear all of them.

In addition, the defendant made a false report on the purchase price of real estate amounting to 60 million won.

Therefore, the Defendant shall pay the Plaintiff capital gains tax of KRW 28,825,860 according to the agreement, and the fine for negligence of KRW 6,480,00 according to the false report shall also be paid to the Plaintiff.

B. Determination 1) First of all, the part of the transfer income tax is examined as to whether the evidence No. 1, which is a written confirmation under the Defendant’s name that he/she would bear the transfer income tax of the land of this case, is established. The witness D’s testimony concerning the authenticity of the evidence No. 1, in light of the following circumstances, cannot be deemed as evidence because it is difficult to believe that the authenticity is established, and there is no other evidence to prove it. The seal impression of the Defendant’s name affixed with the evidence No.

) Different from the Defendant’s seal affixed on the sales contract (No. 1) of the instant land. The Defendant’s seal affixed on the sales contract of the said land is based on the Defendant’s seal affixed to the Office on March 3, 201 (see, e.g., fact-finding on E).