1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On September 29, 2004, the Defendant concluded a sales contract with respect to the purchase price of KRW 820,000,000 with respect to the area of KRW 3,189 square meters (hereinafter “instant real estate”) in Yongsan-dong, Yongsan-gu, Seoul (hereinafter “C, etc.”), and received payment from C, etc.

B. The Plaintiff and C, etc. agreed that the instant real estate is land transaction lower zone, and that the transfer of ownership registration should be made more than two years after the issue of capital gains tax, and C, etc. received the decision of provisional disposition prohibiting disposal of the instant real estate, and completed the provisional disposition registration on October 25, 2004.

C. On August 1, 2005, C, etc. established a right to collateral security with a maximum debt amount of KRW 450 million with respect to the instant real estate to F. However, on November 17, 2010, F, etc.: (a) the Plaintiff’s application for voluntary auction with respect to the instant real estate was defective to F, and the decision of voluntary auction was revoked on March 30, 201, and the Plaintiff, Defendant, and C, etc. agreed to transfer the status of C, etc. under the sales contract with respect to the instant real estate.

On September 29, 2011, the Plaintiff concluded a sales contract with the Defendant to set the sales price of KRW 820,000,000 with respect to the instant real estate. On October 13, 2011, the Plaintiff paid KRW 50,000,000 to the Defendant in addition to the sales price. On the same day, the Plaintiff received the ownership transfer registration for the instant real estate from the Defendant (hereinafter “instant ownership transfer registration”).

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, purport of the whole pleadings

2. Determination

A. In the process of receiving the registration of ownership transfer of this case, the Plaintiff asserted that the Defendant demanded the payment of KRW 50 million under the name of capital gains tax, etc., and subsequently paid KRW 50 million to the Defendant and the Defendant to settle the payment obligation and amount later, but the capital gains tax shall be borne by the Defendant, the seller, and C.