1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasoning for this part of the basic facts is the same as that of the judgment of the court of first instance, and thus, they are cited in accordance with Article 420 of the Civil Procedure Act.

2. The parties' assertion

A. The Plaintiff’s assertion that the purchase price of the instant sales contract is KRW 10 million, and the secured debt of the instant right to collateral security is the interest from October 27, 2017, which is the date of conclusion of the said sales contract, to the date of repayment of the purchase price.

B. Defendant’s assertion 1) The sales amount of the instant sales contract is KRW 20 million, and the secured debt of the instant right to collateral security is KRW 20 million. 2) The Plaintiff, while purchasing the instant land from the Defendant, promised to bear capital gains tax to be imposed on the Defendant.

Therefore, in order not to generate capital gains tax, the Plaintiff stated the sales price in the sales contract as KRW 10 million, which is the amount lower than the actual amount.

3) The lower court, upon the Plaintiff’s efforts, acknowledged that the land category of the instant land was changed to a forest and field on December 29, 2017. However, the Defendant was also aware that the road route for the instant land was abolished prior to the conclusion of the instant sales contract. In such a situation, there is no reason for the Defendant to sell the instant land to the Plaintiff KRW 10 million, which is a price similar to the Defendant’s acquisition price (10,131,650) for the said land, for KRW 10 million. 4) On October 27, 2017, E sold KRW 442 square meters of forest and forest in Gwangjuyang-si to the Plaintiff at KRW 28 million. In this process, E, in order to avoid the occurrence of capital gains tax, in the Plaintiff’s sales contract, written the purchase price in the Plaintiff’s proposal as KRW 15,500,000,000, which is

The instant sales contract was concluded in the same way as the sales contract for the said F Forest. However, even through the sales contract for the said F Forest, the sales price of the instant land is KRW 20 million, unlike the sales contract stated therein.