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. Basic facts

A. On August 6, 2009, the Defendant, via her husband C, entrusted the Plaintiff with the sale of 476 square meters (hereinafter “instant land”) prior to D, Ulsan-gu, Ulsan-gu, U.S. (hereinafter “instant land”), agreed to the effect that “The Plaintiff shall deposit KRW 97 million with the sale price, and the transfer income tax shall not be paid.”

B. Around August 6, 2009, the Plaintiff signed a contract on behalf of the Defendant to sell the instant land to E (F: F) (hereinafter “instant sales contract”). G, a debtor of E, transferred KRW 20 million to the account in the name of C on August 7, 2009 upon request of E, as the down payment for the instant sales contract.

C. E also delegated all of the duties relating to the instant sales contract to the Plaintiff. For the payment of the remaining amount of the instant sales contract, E remitted total of KRW 76 million to the Plaintiff on September 24, 2009 and KRW 56 million on January 8, 2010 (a total of KRW 56.81 million was remitted, which was the cause of the Plaintiff’s expense).

The Plaintiff, under the name of E, remitted to the Defendant KRW 58 million on December 1, 2009 and KRW 18 million on December 2, 2009 and KRW 76 million on December 2, 2009.

E. K: (a) from August 10, 2009 to August 2012, 2012, from around the Plaintiff’s wife, to the person in charge of accounting affairs related to the Plaintiff’s real estate transaction; (b) withdrawn KRW 50 million from the Plaintiff’s account on October 29, 2009 to the Defendant under the name of E; and (c) deposited the passbook in the name of E.

F. The instant land had been registered for transfer of ownership in the name of E on January 7, 2010, and on the other hand, on the other hand.

A. Unlike the agreement under the instant sales contract, the Plaintiff imposed capital gains tax pursuant to the instant sales contract on behalf of the Defendant on March 30, 2010 and paid KRW 4,588,460 and local income tax 458,840 on behalf of the Defendant.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 2, 3, and 4-1, 8, 9, 14, 15, and 16, each statement of evidence Nos. 1, 2, 3, and 4-1, 8, 14, 15, and 16, witness G of the first instance court, and

2. The parties’ assertion.