1. The plaintiff's claim is dismissed.

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

1. The plaintiff asserts as follows. A. The plaintiff asserts as follows.

On November 17, 2012, the Plaintiff entered into a contract with the Defendant to exchange the Plaintiff’s real estate and the Defendant’s gas station.

B. However, if the above exchange contract was not implemented properly, the Plaintiff agreed to sell the Defendant’s gas station to a third party and receive KRW 300 million from the purchase price. However, if the contract was not traded, the Plaintiff agreed to receive KRW 170 million from the Defendant.

C. However, since the Defendant’s gas station was not traded, the Plaintiff received only KRW 150 million out of the above KRW 170 million from the Defendant, and the Plaintiff paid taxes of KRW 13 million on behalf of the Defendant while operating the Defendant’s gas station, as well as left the Defendant’s gas station of KRW 50 million purchased by the Plaintiff.

Therefore, the Defendant is obligated to pay to the Plaintiff KRW 83 million [the amount of KRW 170 million (the agreed amount of KRW 170 million - KRW 150 million) tax amounting to KRW 13 million (the stock amount of KRW 50 million)].

2. The following facts may be acknowledged in full view of the evidence No. 1, No. 2, No. 1, No. 2, No. 2, and No. 2, and the purport of the whole pleadings.

On November 17, 2012, the Plaintiff entered into a contract with the Defendant to exchange (hereinafter “instant exchange”) the Defendant’s gas station located in Nowon-gu in Seoul Special Metropolitan City, Nowon-gu, Seoul Special Metropolitan City (hereinafter “Defendant’s gas station”) with 12,336 square meters of Gyeonggi-do C forest land, D miscellaneous land, 1,080 square meters of land and E miscellaneous land, and 35 square meters of land.

B. After that, the Plaintiff received and operated the Defendant’s gas station before completing the registration of ownership transfer in its future, but the instant exchange contract was not implemented properly, around May 2013, written an agreement with the Defendant as to the Defendant’s gas station (Evidence B (Evidence B) with regard to the following contents.

All of the defendant's trade and exchange of gas stations is the current operator's agent.