1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Summary of the parties' arguments

A. On September 3, 2005, the Plaintiff agreed with the Defendant on September 3, 2005, and the Plaintiff’s net city C large 204.1 square meters (hereinafter “instant real estate”) to sell the amount of KRW 80 million to the Defendant (the remaining payment date: December 10, 2005; the Defendant’s share of capital gains tax). However, at the Defendant’s request, the sales contract of the instant real estate entered the purchase price as KRW 10 million and KRW 70 million below the actual purchase price.

However, the Defendant did not pay KRW 5 million out of the purchase price of KRW 70 million as stated in the sales contract until the remainder payment date. The Plaintiff did not pay KRW 10 million separate regardless of the entries in the sales contract, and the Plaintiff did not pay it on December 29, 2005. The Defendant prepared a performance letter stating that “only KRW 10 million incurred in selling and selling the instant real estate shall be paid to the Plaintiff by December 30, 2007,” and the Defendant shall pay the Plaintiff the Plaintiff a payment of KRW 30 million to the seller by December 30, 2007, along with the interest corresponding to the third part of the month at the time of the unpaid payment.” Accordingly, the Plaintiff first transferred the registration of the instant real estate to the Defendant with the remainder of KRW 5 million as stated in the sales contract.

In addition, when the transfer income tax on the instant real estate was imposed, the Plaintiff sent the notice to the Defendant, and the Defendant did not pay the transfer income tax differently from the agreement, and the head of netcheon Tax Office urged the Plaintiff to pay the transfer income tax, and the Plaintiff paid KRW 700,620 on the instant real estate including additional charges on July 2006.

Thus, the defendant is obligated to pay to the plaintiff 10,70,620 won in aggregate of the purchase price and transfer income tax on the real estate of this case and damages for delay calculated at the rate of 15% per annum from December 31, 2007 to the date of full payment.

B. The defendant's summary of the defendant's assertion is against the plaintiff.