1. The Defendant shall pay to the Plaintiff KRW 48,674,160 and the interest rate of KRW 15% per annum from November 7, 2018 to the date of complete payment.

1. Basic facts

A. The Plaintiff becomes an owner on the register of 6,515 square meters in Haan-gun, Chungcheongnam-gun, Chungcheongnam-do (hereinafter “instant land”) on October 16, 2015, following the process of purchasing land and combining lots of land in accordance with an investment agreement with the Defendant.

B. On December 2, 2015, the Plaintiff sold the instant land to Nonparty E and 5, as KRW 840,000,000, and paid the Defendant an amount equivalent to the Defendant’s share in the instant land out of the said purchase price ( approximately 32.2% of the said purchase price).

C. At the time of selling the instant land, the Plaintiff filed a report of capital gains tax reduction or exemption on the grounds that the Plaintiff owned the instant land for at least eight years, and the Plaintiff and the Defendant shared the capital gains tax calculated by filing a report of capital gains tax reduction or exemption at their respective shares in the instant land.

However, on October 7, 2018, Musan Tax imposed and notified the Plaintiff of KRW 151,162,00 (hereinafter “instant transfer income tax”) in total, KRW 137,420,00, and KRW 13,742,00,00, for lack of evidence to deem that the Plaintiff cultivated the instant land for eight years (hereinafter “instant transfer income tax”).

According to the evidence evidence Nos. 9 through 11, it is recognized that the Plaintiff paid KRW 13,742,00 among the transfer income tax of this case on October 17, 2018, and KRW 90,000 among the transfer income tax of this case, and thereafter, the remainder of KRW 47,420,000 is also deemed to have been paid.

[Grounds for recognition] The entry of Gap evidence Nos. 1 and 12, and the purport of the whole pleadings

2. Summary of the parties' arguments

A. At the time of the Plaintiff’s assertion and the distribution of the purchase price, the Defendant promised to share the transfer income tax of the instant case to the Plaintiff in addition.

Therefore, the Defendant shall bear 48,674,160 won, equivalent to 32.2% of the sales price distributed by the Defendant, among the transfer income tax of this case 151,162,00 won.

B. The Defendant’s assertion at the time of selling the instant land.