The plaintiff's appeal and the additional selective claim filed by this court are all dismissed.

after the filing of an appeal.

1. Basic facts

A. On February 2015, the Plaintiff owned 2,101 square meters (hereinafter “instant land”) prior to the Gyeonggi-do Gyeonggi-gun, Gyeonggi-do. The Defendant, as a certified judicial scrivener, was employed as a head of the office.

B. On February 6, 2015, the Plaintiff requested K to sell the instant land, and K again requested D to sell the instant land.

On March 11, 2015, the Plaintiff issued a certificate of personal seal impression for real estate sale, stating B’s personal information, in the column for “real estate purchaser,” and entered into a sales contract dated February 6, 2015 (hereinafter “instant sales contract”) with the Plaintiff’s delivery to D again, selling the instant land to B for KRW 44,850,000 in the purchase price.

C. B, on March 18, 2015, the transaction value of the instant land was KRW 444,850,000, and completed the registration of ownership transfer on the grounds of sale as of February 6, 2015.

91,952,420 won was imposed on the Plaintiff following the sale of the instant land.

(hereinafter “instant capital gains tax”). E.

The Plaintiff did not pay the transfer income tax of this case, and the Goyang Tax did not sell the land owned by the Plaintiff to the Gangwonwon J, H, I, and G, and the Plaintiff paid a total of KRW 114,779,390.

F. On July 30, 2020, the Plaintiff filed a charge of forging a private document or uttering of an investigative document with the content of a charge of forging the sales contract of this case, which entered the sales amount of KRW 444,850,00,00, in a sentence No. 1627 of 202, which was sentenced by K and D, the office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of the branch office of Korea

(hereinafter referred to as "appeal"). 【No dispute exists, Gap evidence Nos. 1, 2, 4, 9, 15, Eul 1, 2, and 1.