1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On May 3, 2019, the Plaintiff is a party’s status 1) that the Yongsan-gu Seoul Metropolitan Government and 2 lots D (hereinafter “instant apartment”) are located outside Yongsan-gu, Seoul, through the Defendant’s brokerage.

(2) A contract to sell E and F the purchase price of KRW 2 billion (hereinafter “instant sales contract”) to E and F

(2) The defendant is the representative of I real estate located in Yongsan-gu Seoul Metropolitan Government G building H, and is the practicing licensed real estate agent who arranged the instant sales contract between the plaintiff, E and F.

B. On September 27, 198, the Plaintiff acquired the ownership of the instant apartment and owned the instant apartment between 30 and 30 years prior to the instant sales contract. The Plaintiff was living in the United States for 20 years after moving to the United States around 1999, and is currently a U.S. national who lost the nationality of Korea on April 22, 2009. (2) The Plaintiff requested the Defendant, a licensed real estate agent introduced through the head and J of the Plaintiff, to sell the instant apartment, and sought how the transfer income tax was generated at the time of selling the instant apartment.

On April 16, 2019, the defendant asked K Certified Tax Accountants who have transacted, and on April 16, 2019, the defendant's brokerage assistant L is about KRW 60,000 if it is one house per household by e-mail.

“” delivered K’s answer to the Defendant.

3) On May 3, 2019, the Plaintiff entered Korea, and entered into the instant sales contract with E, F, and the instant apartment in the Defendant’s brokerage at the Defendant’s office, with the sales price of KRW 2 billion, and the down payment of KRW 200 million was concluded on May 30, 2019, and the remainder KRW 110 million was paid on July 15, 2019, respectively. (4) The Plaintiff received the remainder payment on July 15, 2019, and visited the office of Korea Tax Accountants for the payment of capital gains tax on July 16, 2019.

K notified the Plaintiff that the transfer income tax of KRW 500 million or more has occurred.

The plaintiff is not a capital gains tax of 60 million won.