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1. The judgment of the first instance, including any selective claims extended and added by this Court, shall be modified as follows:
Reasons
1. Basic facts
A. The Defendant, as the head of the F Accounting Office in E, was practically operating the above accounting office.
B. The Plaintiff’s payment of capital gains tax, etc. 1) was made on September 30, 2008 by accepting various parcels of land outside H, which was owned by the Plaintiff around September 30, 2008, and the Plaintiff was delegated by G, and received consultation from the Defendant and received transfer income tax payment from the Defendant, and the Defendant was in charge of the payment of capital gains tax to the F Accounting Office. 2) On November 15, 2008, the co-defendant D of the first instance court, the representative of the above Accounting Office, scheduled capital gains tax under each of the above lands to be KRW 322,619,090.
3) On November 28, 2008, the Plaintiff deposited the said KRW 322,619,090 in the Nong Bank account under the name of the Defendant, which was managed by the Defendant, and received a deposit slip with D’s seal affixed thereon from the Defendant. 4) On the same day, the Defendant withdrawn KRW 313,000,000 from the said account and used it arbitrarily.
5) Meanwhile, on October 30, 2008, the Plaintiff paid KRW 30,000,000 to the Defendant. C. The Defendant’s unpaid capital gains tax and the Plaintiff’s payment of capital gains tax to the Defendant was not made until December 31, 2008, which is the scheduled return deadline.
2) After the tax amendment, capital gains tax to be finally paid by the Plaintiff was reduced to KRW 158,138,410 on the first half of 2009 (hereinafter “instant capital gains tax”).
(3) The Defendant did not pay the capital gains tax even after August 6, 2009, which was the payment deadline of the capital gains tax of this case.
4) As from June 13, 2012 to May 15, 2015, the Plaintiff paid a total of KRW 258,335,90, including the sum of KRW 100,197,580 as additional dues. D. The Defendant’s partial return of the amount received, and the Defendant returned KRW 78,50,000 in total to the Plaintiff as indicated in the following table, between July 11, 2012 and December 4, 2015. The amount on the day (the original) (the first day (the original date) (the first day) (the first day (the first day).