1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Basic facts

A. On December 18, 2007, the Plaintiff entered into a sales contract with D&D Co., Ltd. (hereinafter “A&D”) with the Plaintiff to sell 292.47/813 shares (hereinafter “instant real estate”) out of 246 square meters (813 square meters) owned by the Plaintiff to D&D as KRW 619,305,225, and on December 20 of the same year, the Plaintiff again entered into a sales contract for reporting at the time of transfer of ownership after the payment of the balance under the said sales contract, and agreed that E&D is responsible for the capital gains tax incurred therefrom.

B. On January 22, 2010, the Plaintiff and LAWD completed the registration of ownership transfer on the instant real estate in the name of LAWD, and reported 656,089,625 won to the transaction amount. On the same day, the Plaintiff and LAWD newly drafted a sales contract with the total sales amount of KRW 1,00,000,000,000, with respect to the instant real estate as the down payment, and the remainder of KRW 343,910,375 as the down payment.

The special terms stipulate that "this sales contract is a contract for the payment of capital gains tax (the balance) and the balance includes interest of KRW 1,457,697."

C. On March 2010, the Plaintiff reported the tax base of capital gains tax on the instant real estate purchase and sale, thereby imposing KRW 137,485,112 as well as KRW 13,748,51 as well as KRW 151,23,623 as well as KRW 13,748,51 as the resident tax.

On the other hand, on January 20, 2010, L&WD entered into a sale management trust agreement (hereinafter “instant trust agreement”), a business agreement, and an agent contract with the Defendant on the neighboring land including the instant real estate. On January 22, 2010, on the instant real estate, L&W completed the registration of ownership transfer pursuant to the said trust in the Defendant’s future. However, on April 12, 2016, the Defendant completed the registration of ownership transfer pursuant to the instant trust.