1. The plaintiff's claims against the defendants are all dismissed.

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

1. Basic facts

A. On September 12, 2017, the Plaintiff sold KRW 23,877m2 (hereinafter “instant land”) to Defendant Incorporated Incorporated Company B (hereinafter “Defendant Incorporated”) for KRW 612,000,000,000 in Sejong-si, and completed the registration of ownership transfer in the name of Defendant Incorporated Company on February 2, 2018.

The defendant C is the representative director of the defendant company and the representative director of the limited company E who conducts the real estate consulting business.

B. On February 2, 2018, upon Defendant C’s request, the Plaintiff prepared a life-sustaining business contract with the purchase price of KRW 866,400,000 for the instant land.

The Defendants: (a) on behalf of the Plaintiff, filed a transfer income tax return on behalf of the Defendants; (b) on the basis of the purchase price in the said contract, filed a return on the transfer income tax by withdrawing the necessary items to KRW 299,749,544; and (c) around April 2018, the Plaintiff was notified by the tax authority to pay KRW 121,82,820.

C. On December 2018, the Plaintiff filed a revised report on capital gains tax by reducing necessary expenses to KRW 42,190,000,000 based on the initial purchase and sale proceeds of KRW 612,00,000, and ultimately, was obligated to pay capital gains tax of KRW 123,158,018.

[Ground for Recognition: Facts without dispute, entry in Gap evidence 1 through 11 (including branch numbers in case of additional number), purport of whole pleadings]

2. Determination

A. The Plaintiff alleged that the Defendants would pay capital gains tax of KRW 30 million to the Defendant Company. The Plaintiff sold the instant land to the Defendant Company, and agreed to impose capital gains tax of KRW 30 million, which was initially promised despite the preparation of the business contract, only on KRW 30 million, and the Defendants jointly and severally liable for the above amount.

Meanwhile, based on the actual purchase price of KRW 612,00,000, the amount of KRW 299,749,544 as reported as necessary expenses by the Defendants is charged to KRW 23,367,955.

Therefore, the Defendants jointly and severally report correction to the Plaintiff.