1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. The reasoning of the Defendant’s assertion in the trial of the court of first instance is not significantly different from the argument in the trial of the court of first instance, and even if examining the evidence submitted in the trial of first instance and the statement in the evidence Nos. 5 through 10 (including the serial number), the judgment of the court of first instance that cited the Plaintiff’s claim is justifiable.

Therefore, the court's reasoning for this case is as stated in the reasoning of the first instance court's decision, except where the defendant added the following judgment as to the matters asserted again in the trial court. Thus, this court's reasoning is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Additional determination

A. The defendant asserts that the purchase price actually agreed with C is KRW 120 million, and the sales contract of this case is a multiple contract prepared to less transfer income tax than the transfer income tax.

However, according to the evidence Nos. 10-1 and 2 submitted by the Defendant in order to support the above assertion, although C entered into a sales contract with Gangnam-si F, G, H, and I land on December 14, 2008 with E on December 14, 2008, it can only be seen that C separately entered into a sales contract with the purchase price of KRW 100 million on December 7, 2009.

Rather, it is reasonable to view that the instant sales contract is KRW 80 million, as recognized in the first instance court, in view of the circumstances in which there is no separate sales contract in addition to the instant sales contract, while there is a separate sales contract in the instant sales contract, in the case of a sales contract in which the sales contract was prepared as above.

Therefore, the defendant's above assertion is not accepted.

B. The Defendant paid 80 million won to C as down payment and intermediate payment as the Defendant’s funds on the day of the instant sales contract, and later paid 40 million won as the remainder as the purchase price by paying the remainder of the KRW 40 million delivered by the Plaintiff.