1. The judgment of the first instance court, including the Plaintiff’s claim that was modified by this court, is modified as follows.

1. The grounds for this part of the facts of recognition are as stated in the corresponding part of the judgment of the first instance, except for the case where the court has accepted the judgment of the first instance as stated below, and thus, they are cited by the main sentence of Article 420 of the Civil Procedure Act

No. 2 of the judgment of the court of first instance, "302,071,580 won" in Part 18 shall be deemed "304,571,580 won."

No. 4-5 of the first instance judgment shall be dismissed as follows.

A person shall be appointed.

E. As of July 8, 2019, the additional charges incurred due to delay in payment of capital gains tax are KRW 56,429,120, and the additional charges incurred due to delay in payment of local income tax are KRW 5,046,820.

However, the Plaintiff paid KRW 9,451,100 as well as KRW 5,046,820 as to the above local income tax.

A person shall be appointed.

2. Determination

A. The reasoning for this part of the judgment of the court of first instance regarding the cause of the claim is as follows. The argument that the defendant emphasized in this court is identical to the corresponding part of the reasoning of the judgment of the court of first instance (Articles 3, 9, and 4, 6) except for further determination as follows. Thus, this part of the reasoning is cited pursuant to the main sentence of Article 420 of the Civil Procedure Act.

Part 4 of the judgment of the first instance is 56,429,120 won for "48,570,550 won" for "56,429,120 won for "157,579,483 won" for "165,438,053 won for "15,438,053 won" for "4,51,013 won for 94,51,451,100 won for 56,429,120 won for 5,046,820 won for "5,04,820 won" for "4,51,013

The Defendant, without examining whether the Plaintiff would be subject to the transfer income tax under the instant sales contract, deceiving the Defendant as zero won without confirming whether the Plaintiff would be subject to the transfer income tax, and did not perform any of the preliminary return, payment, final return, and payment after the due date for payment of the transfer income tax. The Defendant did not pay the said tax even after receiving the notice for payment of the transfer income tax, and did not follow the procedures for objection thereto. The Defendant, before receiving the certification of the content of the transfer income tax on January 22, 2018, made the Plaintiff believe that the transfer income tax is zero won, thereby making the amount of tax to be paid more.