1. All of the plaintiff's claims are dismissed.

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

1. Basic facts - around January 20, 2015, the Plaintiff sold to the Defendant KRW 540,000,000 (hereinafter “the instant real estate”) the amount of money for KRW 36927,00,000; however, for the purpose of reducing the transfer income tax, the Plaintiff prepared a so-called “bareboat contract” in which the sales amount is KRW 350,000,000 under an agreement with the Defendant; in order to not provide any evidence, KRW 350,000 out of the sales amount was deposited from the Defendant into the account; and the remaining KRW 190,000,000 was paid in cash; and pursuant to the said Multicity contract, the Plaintiff completed the registration of ownership transfer for the instant real estate in the future of the Defendant.

- After that, on February 2, 2015, the Defendant notified the Plaintiff of the purport that “if the Plaintiff reported the transfer income tax with the purchase price of KRW 350,000,000, the Defendant would subsequently incur damage in connection with the transfer income tax when selling the instant real estate, the Defendant would subsequently report the transfer income tax to the relevant institution by means of content-certified mail.”

- As to the transfer of the instant real estate on March 31, 2015, the Plaintiff reported and paid the transfer income tax at KRW 540,000,000, the actual transaction price.

[Ground of recognition] Facts without dispute, Gap 1 through 7 evidence (including paper numbers), the purport of the whole pleadings

2. The assertion and judgment

A. (1) Although the Plaintiff’s primary claim portion (1) entered into an agreement with the Plaintiff to allow the Plaintiff to pay only the transfer income tax imposed by reporting the transfer value at KRW 350,000,000 with respect to the purchase of the instant real estate from the Plaintiff (hereinafter the instant agreement), the Plaintiff’s primary claim portion, in violation of such agreement, has no choice but to report and pay the transfer value with the actual transaction price at KRW 540,000. The Plaintiff’s transfer value at KRW 540,000,000.