1. The plaintiff's claim is dismissed.

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

On December 12, 2013, the Defendant entered into an agreement with M&D Co., Ltd. (hereinafter referred to as “M&D”) under which the central construction (hereinafter referred to as “central construction”) was newly built and sold as a contractor by the contractor and B Co., Ltd. (hereinafter referred to as “B”) and jointly carry out the sales agency for unsold housing units in Ulsan-gu C apartment (hereinafter referred to as “instant apartment”).

No. 2 of A, the Defendant, among the 672 units of the instant apartment units on March 8, 2014, sold in lots among the 672 units of the instant apartment units, but the maintenance of the contract and the payment of the remainder is unclear, and after the completion of the purchase-type sales agency contract and the sales agency contract for the housing unsold in lots with respect to the housing unsold in lots with respect to the housing unsold in lots, the Defendant refers to an agreement in which the sales agency will receive the ownership transfer for the housing unsold in lots for the housing unsold in lots until then.

(hereinafter referred to as the “instant sales agency contract,” and the disposition document, which forms the basis of the said contract, was concluded as the sales agency contract, and the main contents thereof are as follows:

A. Article 3 (Sale Price) (1) The total sale price for real estate subject to sale shall be 97,50,000,000 additional tax for KRW 30,000,000 for KRW 97,550,000,000.

(2) No defendant shall sell an article by increase in excess of the sales price of each household attached when conducting individual sales agency business.

(3) No defendant shall reduce the sales price for each household and sell them in units until such sales price reaches the total sales price for each household attached to the defendant.

Article 7 (Calculation and Payment of Fees for Sale by Proxy) (1) The sales by proxy shall pay 20,000,000- value-added tax per household separately to the defendant only for the household where the balance of the sales by proxy has been completed, and the payment by proxy shall be deferred at the time of completion of sale by unit.