1. The plaintiff as to the defendant B, who falls under the money of the first instance court ordering additional payments below.

1. Basic facts - The transfer income tax shall be borne by the buyer; and

Provided, That the reported amount shall be determined by the purchaser.

On March 15, 2008, the Plaintiff entered into a sales contract with Defendant B and one other on March 15, 2008 to sell “Seoul Eunpyeong-gu D large 132 square meters and buildings on its ground (hereinafter “each of the instant real estate”) for KRW 650,00,000 (hereinafter “the instant sales contract”), and the special terms of the sales contract include the following:

(2) On September 17, 2014, the Plaintiff received full payment of the purchase price under the instant sales contract, and completed the registration of ownership transfer for each of the instant real estate to E on September 3, 2008. (c) Around July 17, 2014, the head of Seodaemun District Tax Office issued a notice of taxation notice to the effect that the Plaintiff will impose capital gains tax of KRW 275,524,664 under the instant sales contract on the Plaintiff; (d) the Plaintiff delegated the Plaintiff with the business of raising an objection and mediation as to the said capital gains tax. As a result of the Plaintiff’s objection, the Plaintiff’s tax payment of KRW 25,619,170 (a total amount of capital gains tax of KRW 23,290,160) was finalized, including capital gains tax of KRW 2,329,010 (a total amount of capital gains tax of KRW 275,529,010), and the Plaintiff paid the Plaintiff’s total amount of KRW 106,05,7,010.

2. Summary of the parties' arguments;

A. The Defendants are joint buyers of the instant sales contract, and the purport of the instant special agreement lies in not imposing any economic burden related to the transfer income tax on the Plaintiff.

Therefore, the Defendants are jointly and severally liable to the Plaintiff for a total of KRW 25,619,170 and KRW 50,000,000.