1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On October 25, 2004, the Defendant: (a) sold KRW 950,000,000 for the forest land C in Ansan-si (hereinafter “the forest land before the instant partition”); and (b) concluded a sales contract with the purchaser for the forest land to the effect that both income tax is borne by the purchaser (hereinafter “the sales contract before the instant partition”); (c) the buyer’s column for the forest land sales contract prior to the instant partition was indicated as “D and 20 persons”; and (d) the buyer’s column for the forest land sales contract was indicated as “D and 20 persons.”

B. Since April 2005, the ownership of the forest land prior to the instant subdivision was continuously the Defendant, and was divided into seven parcels including the 41,700 square meters of forest land in Ansan City (hereinafter “the instant forest”). Since then, the sales contract was concluded regarding the instant forest land and six parcels, and the ownership transfer registration was completed from the Defendant, all the expenses, including capital gains tax, were borne by D or purchaser.

C. On the other hand, on June 20, 2008, with respect to the instant forest land, the sales contract of KRW 1,000,000 (the contract amount of KRW 450,000,000, and the balance of KRW 550,000) was concluded under the Plaintiff and the Defendant’s name (hereinafter “the instant forest sales contract”). At the time E signed the instant forest sales contract as the Defendant’s agent.

The Plaintiff paid KRW 950,000,000 to E as the purchase price according to the instant forest sales contract, and the remaining KRW 50,000,000 was reserved as the transfer income tax.

[Ground of Recognition] Facts without dispute between the parties, Gap evidence Nos. 1 through 3, Eul evidence Nos. 1 through 3 (including each number), the witness E's testimony, the purport of the whole pleadings

2. The plaintiff's assertion was concluded between the plaintiff and the defendant, and accordingly, the plaintiff paid 950,000,000 won to the defendant as the purchase price. Thus, the defendant received 50,000,000 won from the plaintiff as the transfer income tax, at the same time, as to the forest of this case from the plaintiff.