1. The plaintiff's claim is dismissed.

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

Basic Facts

The defendant is a company for construction business, etc., and intends to carry out the business of constructing and selling apartment units in the Hansan City C, and the plaintiff was a person who owned each land (hereinafter referred to as "each land of this case") listed in the attached Table in the land for which the defendant wishes to construct apartment units.

On November 25, 2016, the Plaintiff sold each of the instant land to the Defendant.

For this purpose, the Plaintiff and the Defendant separately prepared a sales contract with respect to each parcel of land listed in attached Tables 2 through 5 (hereinafter referred to as “attached Forms 2 through 5”) with respect to which the purchase price is KRW 300,000,000, and with respect to the land listed in attached Tables 1 (hereinafter referred to as “attached Form 1”) with respect to the land listed in attached Tables 1,040,000,000, the purchase price is KRW 1,000.

(A) The following special terms and conditions (hereinafter “instant special terms and conditions”) were attached to the sales contract (No. 7) on each of the instant lands. The sales contract (No. 7) on each of the instant lands was attached to the attached land.

Matters entered into a special agreement (related to gold);

1. If the tax law was not amended in 2017, capital gains tax of KRW 200 million generated from 1.3 billion is borne by the seller (hereinafter “Plaintiff”) and the other additional amount is borne by the buyer (hereinafter “Defendant”).

Provided, That the amount of transfer tax for KRW 40 million added from KRW 1.3 billion shall be borne by the plaintiff.

2. One household of an apartment house with a total of 1,440,000 won in the purchase price (attached Form 2 through 5 land) 300,000 won (attached Form 1 land) at the time of the amendment of the tax law on transfer of non-business in 2017 (the largest of 30,000 square meters).

3. The separate payment for one household of an apartment shall be provided for by mutual agreement and referenced in the separate payment.

4. In mining minerals, the ownership of minerals shall be determined by 50:50, respectively.

On the other hand, the plaintiff and the defendant are as follows.