1. The plaintiff's appeal and the claim extended in the trial are all dismissed.

2. The total cost of the lawsuit after the appeal is filed.

1. Facts of recognition;

A. On October 18, 2015, the Plaintiff entered into a sales contract with the Defendant to purchase the instant forest amounting to KRW 225 million.

The Plaintiff and the Defendant prepared a sales contract (Evidence A 2) related to the above sales contract, and paid the down payment of KRW 115 million to the Defendant on November 2, 2015, while the intermediate payment of KRW 20 million on the day, the intermediate payment of KRW 40 million on November 2, 2015, and the remainder of KRW 50 million on November 16, 2015. The Plaintiff paid the down payment of KRW 20 million to the Defendant on the day of the said contract.

In addition to the above sales contract, the Plaintiff prepared a written confirmation (No. 1) stating that “The Defendant shall pay the Defendant in cash the full amount of KRW 110 million prior to November 16, 2015, which is the remainder of the sale payment, to the Defendant, but is a condition to transfer the ownership transfer documents of the forest of this case. If the said amount is not paid, the Plaintiff would be a condition to reverse this contract and to waive the payment of the sales contract.”

B. The Plaintiff paid the intermediate payment and the remainder as stated in the above sales contract by November 16, 2015. However, the Plaintiff filed the instant lawsuit under the condition that it was not paid to the Defendant, and on June 15, 2016, after the pleadings of the first instance court were concluded, deposited the Defendant with the payment of KRW 110 million, which is the amount indicated in the above written confirmation.

The first instance court declared that the plaintiff's claim is dismissed without resumption of pleading, and that the plaintiff appealed and reached the first instance court.

[Reasons for Recognition] Unsatisfy, Gap evidence 1, 2, 6, Eul evidence 1, the purport of the whole pleadings

2. The parties' assertion

A. The actual price of the Plaintiff sales contract is 225 million won, and the Defendant’s entry of the price under the sales contract as KRW 115 million in order to reduce capital gains tax, and the remainder of KRW 110 million in cash is illegal for the purpose of tax evasion.

The plaintiff is KRW 10 million.