1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On January 23, 2014, the Plaintiff entered into a sales contract (hereinafter referred to as “first-party sales contract”) with the head of Seocho-gun Agricultural Cooperative (hereinafter referred to as the “CFC”) to sell and purchase a building of 38.7 square meters for the second floor, 245.72 square meters, 245.72 square meters, 245.72 square meters, 2nd floor, 245.7 square meters, 38.7 square meters, 245.7 square meters, 38.7 square meters, 38.7 square meters, each of the instant real property, owned by the Plaintiff, Jeonnam-gun-gun, Seoul Special Metropolitan City, and 61 square meters of land’s reinforced concrete structure, which is owned by the Plaintiff, on the purchase price of KRW 570 million (hereinafter referred to as “CFC”).

B. After cancelling the preceding sales contract on February 2014, the Plaintiff entered into a sales contract with the Youngam Livestock Industry Cooperatives (hereinafter “Yamamamamambling Livestock Cooperatives”) to sell the instant real estate at KRW 740 million (hereinafter “instant sales contract”) on February 6, 2014, and completed the registration of ownership transfer to the Youngambambscul on the same day.

On the other hand, the terms of the contract of this case include the following contents:

Since the buyer included a penalty of KRW 100,000 in the sale price, the seller shall bear the sale price of KRW 6.4 billion in the transfer income tax related to this sale, and the transfer tax generated by the excess payment of KRW 100,000 in the sale price shall be borne by the buyer.

C. On February 17, 2014, the Plaintiff transferred land C 2,230 square meters (hereinafter “new-gun land”) to the Defendant on the following grounds: (a) on April 30, 2014, the Plaintiff filed a preliminary return on capital gains tax with the Defendant:

(unit: 740,00 7,200 747,200 747,200 6,660 6,660 285,660 95,128

D. The Defendant’s penalty (10 million won) incurred by excessive payment, which is assessed against the buyer’s price for the transfer of each of the instant real estate, is assessed against the buyer.