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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On December 9, 2017, B, who received the power of representation from the Plaintiff, entered into a sales contract with the Defendant, a broker of the D Licensed Real Estate Agent Office, with the content that B shall pay the F apartment G (hereinafter “instant apartment”) of the purchase price of KRW 675 million among the purchase price of KRW 675 million, the remainder of KRW 68 million, at the time of the contract, to be paid on March 7, 2018 (hereinafter “instant sales contract”). On March 7, 2018, B completed the registration of ownership transfer as to the instant apartment as of March 7, 2018.
B. However, while the Plaintiff’s husband H owned a building on the ground of 238 square meters of land I site in Gyeongnam-gun, Busan-gun (hereinafter “instant building”), the Plaintiff was unable to be subject to exemption from capital gains tax for one household on the sale of the instant apartment on the wind that the Plaintiff sells the instant apartment, and was subject to imposition of capital gains tax of KRW 82,031,100 on the aggregate from the tax office on May 25, 2018, and paid capital gains tax of KRW 82,031,10 on the aggregate of KRW 41,015,50 on May 25, 2018, and KRW 82,031,10 on the aggregate of KRW 41,015,50 on July 31, 2018.
[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2, 4, 5, Eul evidence No. 2-1, 2, and the purport of the whole pleadings
2. The plaintiff's assertion that the building of this case to B, while mediating the sale of the apartment of this case, is less than KRW 100 million, and even if the apartment of this case was disposed of, capital gains tax is not imposed. Eul believed that capital gains tax will not be imposed even if the apartment of this case was sold, and entered into the sales contract of this case. Thus, Article 25 of the Licensed Real Estate Agents Act and Article 21 of the Enforcement Decree of the same Act provide that "the kinds and rates of taxes to be borne at the time of the acquisition of the object of brokerage are verified and explained to the client," and there is no provision regarding the taxes to be paid at the time of the sale of the object of brokerage.