1. All appeals filed by the Defendant (Counterclaim Plaintiff) against the instant principal lawsuit and counterclaim are dismissed.

2. The costs of appeal shall be the principal lawsuit.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Basic facts

A. On January 20, 2014, the Plaintiff and the Defendant concluded a sales contract with the effect that the Defendant purchased the Plaintiff’s land and buildings on the land and its ground (hereinafter “instant real estate”) in Jung-gu, Busan (hereinafter “instant real estate”) in KRW 1.237.5 million, but the down payment KRW 100 million shall be paid in February 20, 2014 at the time of the contract, while entering into a sales contract with the effect that the remainder KRW 1.37.5 million shall be paid in the amount of February 20, 2014, the Plaintiff and the Defendant drafted a multilateral contract with the purchase price of KRW

The above multilateral contract contains a special clause that the Defendant, the buyer, bears the transfer income tax (hereinafter referred to as the “instant special agreement”).

B. On February 20, 2014, the Defendant filed a false report on the purchase of the instant real estate in KRW 1 billion at the tax office, and completed the registration of ownership transfer under the name of the Defendant as Busan District Court’s Busan District Court’s receipt No. 4777, Feb. 20, 2014.

Plaintiff

In addition, on April 30, 2014, the transfer value of the instant real estate was reported as KRW 1 billion.02 billion.

C. On September 11, 2014, the head of Busan Central District Government discovered that the Plaintiff and the Defendant filed a false report on the transaction price of the instant real estate. On September 12, 2014, the Defendant filed a revised report of KRW 1.237,50 million, which is the actual transaction price of the instant real estate, and paid KRW 29,750,170, Sept. 29, 2014, and the Plaintiff paid KRW 45,294,60,00,000, which is a fine for negligence on April 22, 2016.

Transfer income tax imposed on the basis of KRW 1.237 billion, which is the actual transaction price of the instant real estate, is KRW 7,433,350,000.

[Ground of recognition] Facts without dispute, Gap evidence 1 to Gap evidence 3, Eul evidence 1, 5, 22 and 23 (including paper numbers) and the purport of the whole pleadings

2. According to the above facts of recognition as to the claim of principal lawsuit, the defendant is obligated to pay capital gains tax of KRW 7,433,350 to the plaintiff pursuant to the special agreement of this case, unless there are special circumstances.

As to this, the defendant shall have the plaintiff prepare an illegal multiple contract by coercion.