1. The defendant is based on the sale on December 19, 2006 with respect to the real estate stated in the attached list to the plaintiff.

1. Basic facts

A. As to the real estate listed in the separate sheet between the Plaintiff and the Defendant (hereinafter “instant real estate”), the seller’s agent as the Defendant, the seller’s agent C, and the buyer as the Plaintiff, and the sales contract was prepared on December 19, 2006, with each of the purchase price of KRW 50 million and KRW 70 million, respectively.

(B) The Plaintiff and the Defendant stated that the sales contract between the Plaintiff and the Defendant is liable for capital gains tax as a special contract in the sales contract with the sales amount of KRW 50 million.

B. D, E, and C were indicted as the Seosan Branch of the Daejeon District Court for the following facts constituting the crime and sentenced to a suspended sentence of two years on November 23, 2012, and became final and conclusive around that time.

Criminal facts

D is a person who actually operates F real estate, and E and C are those who engage in the business of soliciting real estate sellers or buyers and introducing them to D, and as an opportunity to intermediate real estate transactions between others, they are recruited to divide the profits from the purchase price into remaining parts by separately determining the purchase price for the seller and the buyer.

D, E, and C sold the said real estate in the purchase price of KRW 50 million between the Defendant, who is the real estate owner, and the Plaintiff, who is the buyer of the said real estate, was in the status of mediating a real estate sales contract to pay the transfer income tax, and the purchase price of the land determined with the Defendant was KRW 50 million. However, the Defendant, a seller, using an opportunity to not directly conclude a sales contract with the Plaintiff and the Plaintiff, thereby mediating the sales contract as if the purchase price was KRW 70 million between the Plaintiff and the Plaintiff.

D, E, and C on December 19, 2006, with respect to F Real Estate operated by D located in Chungcheongnam-gun G, Chungcheongnam-gun, Chungcheongnam-gun on December 19, 2006, C introduces the Defendant, a land seller, to D and on behalf of the Defendant.