The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

The purport of the claim and the purport of the appeal are the judgment of the first instance.

1. Basic facts

A. The Defendant was a company that runs real estate sales agency business and consulting business, and was in charge of sales agency business of the building C in Chungcheongnam-si (hereinafter “instant commercial building”).

B. On June 25, 2019, the Plaintiff entered into a service contract with the Defendant to receive service fees agreed upon by the Defendant in return for the success in the sale of the instant commercial building by performing the sales business (hereinafter “instant contract”). The main content of the instant contract is as follows.

Article 2 [Obligation] A (Plaintiffs) (Plaintiffs) (Plaintiffs) (Defendants) (hereinafter “Defendants”) shall be paid after deducting the amount of tax (3.3%) from the amount of tax requested to B (Defendants) who received a voluntary agreement as a service fee, at the same time as receiving a sales commission fee received from a project proprietor after making a decision that the services of Defendant B (Defendants) have been smoothly performed and the sales of the goods has been completed.

A (Plaintiffs) A (Plaintiffs) shall pay service fees to B under confirmation based on the guidance room.

The criteria for the payment of service fees under paragraph (2) shall be as follows:

The amount of voluntary contract fees shall be 100/50 if the down payment is made in full at 10% of the total purchase amount of the association to be established.

The amount of voluntary contract fees shall be 100/50 when the balance of the sale in lots is paid in full by 10%.

(c)

On May 23, 2019, the first floor D (hereinafter referred to as “D”) of the instant commercial building in which the Plaintiff performed the sales business was sold to E and F (hereinafter referred to as “seller”) KRW 1,239,580,000 (including value tax; hereinafter referred to as “sale price”).

(d)

By July 10, 2019, the Defendant paid 28,768,000 won (the amount obtained by deducting 3.3% of the source tax collection; hereinafter the same shall apply) to the Plaintiff in two installments, under the pretext of service fees for the sale of Dho commercial buildings.

E. Business Building D is a set of a lease agreement (a lease deposit of KRW 70,000,000, monthly rent of KRW 4,870,000) prior to the sale to several parties, and a set-off agreement is concluded.