1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

On July 23, 2017, the Plaintiff: (a) concluded a sales contract with the Defendant’s husband C (the deceased on August 18, 2018, hereinafter “the deceased”); and (b) sold the Plaintiff’s share in the Plaintiff’s property D and E (hereinafter “instant real estate”); and (c) signed the sales contract with the Defendant’s husband D and E (the “the deceased”).

(hereinafter “instant sales contract.” Since the Defendant bears the transfer income tax of the instant real estate in accordance with the instant sales contract’s special agreement, it should pay the Plaintiff the transfer income tax of KRW 9,955,950.

The defendant did not know the plaintiff at all, and there is no fact that the defendant entrusted the deceased to prepare the sales contract of this case.

In addition, on October 16, 2018, the Defendant received a decision to waive inheritance on the deceased’s property.

Judgment

As to the establishment of a petition under the sales contract (No. 1) of this case, we examine whether the petition is filed.

According to the evidence Nos. 1, 5, and 6, each of the following facts: (a) as of the Plaintiff’s share in the instant real estate as of July 23, 2017, a sales contract was prepared with respect to the Plaintiff’s share in the instant real estate; (b) as of July 23, 2017, the Plaintiff’s seller, the Defendant purchaser, the sales price of KRW 78,560,000 was printed in the same letter as the Defendant’s name; (c) the buyer’s name was printed in the column; and (d) the seal of the Defendant’s name was affixed thereto; and (e) by a special agreement, the transfer tax burden was confirmed to be borne by the buyer; and (e) the fact that the Plaintiff’s account was deposited in the Plaintiff’s name.

However, each of the above evidence and evidence Nos. 1, 2, and 1 of Gap evidence and evidence Nos. 4-1, 2, and 1 of Eul, and the whole purport of the pleadings are as follows. ① Even if the plaintiff's assertion is based on the plaintiff's assertion, the deceased and real estate intermediaries with the defendant's seal impression and seal impression were present at the time of conclusion of the contract, but the defendant's certificate of seal impression is not attached to the contract of this case. ② The contract of this case on behalf of the