1. The plaintiff's claim is dismissed.

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

1. On May 28, 1991, the Plaintiff’s assistance net C sold the instant land 3967m2 (hereinafter “instant land”) to the Defendant on May 28, 199 and paid the purchase price. However, the Defendant died in the registration of ownership transfer in around 2001, while he would resell the instant land.

The land in this case was incorporated into the land of the E-State Industrial Complex implemented by the Korea Land Corporation on August 2, 2007 and became subject to land compensation.

On December 24, 2007, the Defendant demanded the Plaintiff to settle the registration of ownership transfer, and the Plaintiff and the Defendant agreed on December 24, 2007 that the Defendant shall be liable for taxes such as KRW 20,000 and the capital gains tax of land

On May 8, 2008, the Plaintiff completed the registration of ownership transfer due to donation in accordance with the Act on Special Measures for the Registration, etc. of Ownership of Real Estate.

Since then, after the consultation on land compensation from the Korea Land Corporation, the registration of ownership transfer under the name of the defendant was made in addition to capital gains tax, and if the plaintiff received compensation as the owner and paid it directly to the defendant, the defendant would be able to solve the costs such as taxes.

The plaintiff had the defendant transfer 320,136,90 won directly to the defendant's account, and the Korea Land Corporation paid the full amount of the compensation to the defendant on June 27, 2008.

However, the Defendant did not pay KRW 27,905,080 and KRW 20,000,000, which are the expenses incurred by the Plaintiff in arranging the registration relations with respect to the instant land.

The defendant should pay to the plaintiff 46,79,970 won after deducting the tax amount of KRW 1,105,110 paid by the defendant on behalf of the defendant from the above expenses.

2. The contents of Gap evidence No. 2 (a written agreement, hereinafter referred to as "the instant agreement") are as follows.

Although C, on May 28, 191, the real estate of this case was sold to the buyer F, but it was not transferred to the present day due to unavoidable circumstances, A and B, a seller and a landowner, were agreed upon.