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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Facts of recognition;
A. The Plaintiff is a licensed real estate agent who runs real estate brokerage business under the trade name of “B Licensed Real Estate Agent Office”.
B. On December 26, 2014, the seller prepared a forest sales contract with a seller of KRW 17,188 square meters of D forest land owned by Nonparty C (hereinafter “instant forest”). On the same day, as regards the seller’s land of KRW 1,970 square meters and KRW 846 square meters of land owned by Nonparty E (hereinafter “instant two parcels of land”) with respect to the seller of KRW 1,970 square meters and KRW 846 square meters of land owned by Nonparty E (hereinafter “the instant two parcels of land”), the seller drafted a land sales contract with a buyer of KRW 579,360,000, signed and sealed on the broker column of each of the instant sales contracts.
C. On February 17, 2015, the procedure for the registration of ownership transfer was completed on the forest of this case and before the forest of this case according to the above sales contract. D.
In addition to receiving KRW 13 million from C as brokerage commission, the Plaintiff paid KRW 7 million in addition to receiving KRW 13 million from C, and received KRW 5 million from E, and the Defendant paid KRW 35 million in total to Nonparty H and I with brokerage commission, etc.
[Ground of recognition] Facts without dispute, Gap 1, 3-5, 7, 8, Eul 1 and 2 (including each number), the purport of the whole pleadings
2. The assertion and judgment
A. The gist of the Plaintiff’s assertion asserts that the Plaintiff did not pay either KRW 39,414,240 (= KRW 4,379,360,000 + KRW 579,360,000) x value-added tax x 0.9% on the grounds that the Plaintiff’s respective sales contract on December 26, 2014 concerning the forest and field of the instant case was concluded through the Plaintiff’s brokerage act, and each ownership transfer registration was completed in the future of the Defendant, the purchaser of the instant forest and field of the instant case.
B. As seen earlier, each sales contract executed on December 26, 2014 relating to the forest of this case and the forest of this case was entered in the broker column, and the Plaintiff received brokerage commission from each seller.