1. The instant lawsuit shall be dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Basic Facts

The Plaintiff, a corporation that runs the housing construction and sales business, etc., carried out a premium guarantee system that guarantees a certain amount at the time of the occurrence of price decline, etc. in order to resolve unsold in lots, while selling in lots the Bupyeong-gu Incheon Metropolitan apartment (hereinafter “instant apartment”), and the main contents are as follows:

Criteria for calculation: The date two years have elapsed from the date of usage inspection (including temporary use), the sale price shall be the average of the appraisal prices of two appraisers taking into account the ordinary and general transaction prices, not the specific price, and the sale price shall be based on the first sale price applied differently for each floor.

Ceiling: Guarantee amount of KRW 20 million: Where the sale price at the time of sale becomes aware of at least 20 million won than the sale price at the first tenant recruitment notice, each household shall guarantee the amount corresponding to each household within the scope of KRW 20 million,00,000, which is the limit of guarantee.

(e) At the time of sale: there is no amount of guarantee when the price at the time of sale increases above KRW 20 million, and the amount of guarantee at the time of decline is KRW 10 million, and the amount of guarantee at the time of decline is KRW 20 million). At the time two years have elapsed from the date of the inspection of the use of the apartment of this case, the Plaintiff paid KRW 8,240,000 (hereinafter “the instant amount”) to the 412 apartment units around January 1, 2014, considering that the said amount constituted other income under the Income Tax Act with respect to the said amount as to KRW 8,240,000,000 (hereinafter “the instant amount”), and paid the remaining amount after deducting the withheld amount from the instant amount.

Meanwhile, the Plaintiff’s payment of KRW 20 million to C to the Incheon District Court (2014Kadan37032) constitutes other income under the Income Tax Act, and previously deducted the amount withheld at source when paying the said amount by the settlement recommendation decision between the Plaintiff and C.