1. The part of the judgment of the court of first instance against the plaintiff, which orders payment below, shall be revoked.

The defendant.

1. Basic facts

A. On November 15, 2012, the Plaintiff entered into a contract with the Defendant to sell to the Defendant the ownership of the housing site as a person subject to relocation measures regarding D development projects located in Gangseo-gu Busan Metropolitan Government (hereinafter “the ownership of the housing site”) at KRW 143,00,000.

(hereinafter “instant sales contract”). B.

Accordingly, the sum of transfer income tax and local tax to be paid by the plaintiff (hereinafter referred to as "total transfer income tax for convenience") is KRW 78,650,000, which is 55% of the above transfer amount (the same as transfer gains).

C. Around March 2015, the Plaintiff transferred the name of the right to sell to the Defendant pursuant to the instant sales contract. D.

On April 3, 2015, the original and the Defendant drafted a sales contract (No. 1 certificate; hereinafter “instant multiple sales contract”) in which the sales amount of the instant sales contract was reduced to KRW 6 million, and the Defendant paid KRW 1,925,000 to the competent tax office via E, which arranged the instant multiple sales contract on April 30, 2015.

E. The Plaintiff filed a revised return to the effect that the capital gains tax pursuant to the instant sales contract was underreported. The Plaintiff reported and paid KRW 25,187,030 as capital gains tax on September 18, 2017 with the transfer amount of KRW 40 million.

(F) On October 2017, after conducting a tax investigation with respect to the Plaintiff, the North Busan District Tax Office again requested the Plaintiff to file a revised return. On October 27, 2017, the Plaintiff filed and paid KRW 114,572,150, capital gains tax including the transfer amount of KRW 143,00,000 on October 27, 2017, including the additional tax for negligent return and the additional tax for negligent payment (hereinafter referred to as “additional tax for convenient use”) (hereinafter referred to as “the secondary revised return”). [Grounds for recognition]: there is no dispute; written evidence No. 1 or 4; written evidence No. 1, No. 1, and partial testimony (excluding the portion excluded from the following testimony) of the witness E of the first instance court; and the first instance court’s judgment.