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

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

1. The facts subsequent to the facts of recognition do not conflict between the parties, or may be acknowledged by comprehensively considering the entries in Gap evidence Nos. 2, 3, 5, 6, 9, and Eul evidence No. 8 and the testimony of witness D as a whole.

On January 17, 2014, the Plaintiff entered into a contract with the Defendant to sell 12396 square meters of C Forest land owned by the Plaintiff (hereinafter “instant land”) at KRW 445 million (hereinafter “instant sales contract”). On January 20, 2014, the Plaintiff completed the registration for transfer of ownership on the instant land as the Defendant’s receipt of a private registry office of the Changwon District Court for the instant land under the title of Article 1423.

- Special contract terms - (the contract terms on January 17, 2014) - (1) Special contract terms - Da 12396 square meters in Sacheon-si, Sejong Metropolitan City) 1) Transfer Income Tax and taxes and public charges (additional taxes shall be borne by the purchaser.

The period of reorganization shall be June 30, 2014.

Provided, That it is promised to pay the land price where the development site has been sold in lots and the constructor has received the land price.

B. At the time of the conclusion of the instant sales contract, E, the representative director of the Defendant Company, signed a document with the following contents (hereinafter “instant document”).

C. On December 15, 2015, the Plaintiff received a tax payment notice from the head of Seosan Tax Office to pay the capital gains tax of KRW 124,180,110 (including additional taxes and additional dues) due to the sale and purchase of the instant land by December 31, 2015, and received a tax payment notice from the head of Seosan Tax Office to pay it by December 31, 2015. On September 1, 2014, the Plaintiff received a tax payment notice from the head of Seosan Tax Office to pay KRW 10,676,580 (including additional dues) as local income tax due to the sale and purchase of the instant land by September 30, 2014.

2. The assertion and judgment

A. As set out in the Plaintiff’s assertion, the Defendant did not pay the capital gains tax imposed on the Plaintiff’s future regarding the sale and purchase of the instant land, even though it was obligated to do so.