1. The defendant's appeal is dismissed.

2. The plaintiff's claim added in the trial is dismissed.

3. Text of the judgment of the court of first instance;

1. The reasoning for the court’s explanation on this part is as follows of Article 1-C of the reasoning of the judgment of the court of first instance, and the plaintiff filed the lawsuit in this case seeking payment of KRW 79,649,340 against the defendant, and the defendant filed a corrective report on August 22, 2013, on the purchase price of the land in this case as KRW 100,000,000. On the 29th of the same month, Sejong Special Self-Governing City notified the plaintiff and the defendant of the imposition of an administrative fine of KRW 6,00,000 on the ground that the false report on the purchase price was filed, and the plaintiff filed a request for reduction of capital gains tax on the land in this case with the above tax office on April 21, 2014 and received a disposition to reduce capital gains tax on the land in KRW 29,186,500 from the above tax office on the ground that Article 420 of the Civil Procedure Act is cited as it is.

2. The parties' assertion

A. At the time when the Plaintiff sells the instant land to the Defendant, the Defendant agreed to the Plaintiff that “if the Plaintiff reported the sale price to a third party as KRW 200,000,000, the transfer income tax would be paid instead of the transfer income tax, etc. to be borne by the Plaintiff.” The Plaintiff reported the purchase price to KRW 200,000 upon the Defendant’s request.

However, the Defendant did not pay the capital gains tax imposed on the Plaintiff, and accordingly, the Defendant voluntarily filed a corrective report on the purchase price of the instant land at KRW 100,000,000 with the amount to be paid KRW 7,000,000,000 in the amount to be imposed and paid the additional charges for capital gains tax in arrears. The Sejong Special Self-Governing City Mayor imposed an administrative fine of KRW 6,00,000 on the Plaintiff

In addition, the Plaintiff also filed an application for reduction of capital gains tax with the tax office by correcting the purchase price of the instant land as KRW 100,000,000, and around June 2014.