1. The plaintiff's claim is dismissed.

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

1. Facts of recognition;

A. The Plaintiff and the Plaintiff’s wife owned the Gangnam-gu Seoul Metropolitan Government C apartment D (hereinafter “C apartment”), Ansan-si E apartment (hereinafter “Ban apartment”), the Yongsan-gu Seoul Yongsan-gu F apartment, G (hereinafter “F apartment”), and H apartment I of Seodaemun-gu Seoul.

In the case of sale as the owner of multi-family housing of 1,30,000 won in 8,230,000 won in 2,222,540,000 won in 3,000 won in 2,30,000 won in 2,540,000 won in case of sale as the owner of 3,50,000 won in 2.5 billion won in case of sale as the owner of 4,50,000 won in 2.4 billion won in case of sale as the owner of multi-family housing

B. On March 7, 2017, the Plaintiff visited a tax accountant office operated by the Defendant to provide consultation on capital gains tax, etc. that may arise when disposing of the said apartment, and the same year.

3. 10. The defendant consulted the plaintiff that the transfer income tax will occur in the corresponding order when disposing of it at the sale price indicated in the following table:

The transfer income tax to be actually paid was KRW 39,543,00,000 when the Plaintiff sells a multi-family apartment at KRW 2.5 billion as a multi-family owner, but the Defendant calculated the special deduction amount at the time, and notified the Plaintiff that the transfer income tax was KRW 242,00,000,000,000.

C. On March 29, 2017, the Plaintiff sold C Apartment at KRW 2.6 billion, and then sold it to the Plaintiff, for the same year.

5. 25. The registration of ownership transfer was completed to a buyer.

On June 2, 2017, the Plaintiff is entrusted to the Defendant with the business of acting as an agent for the report of capital gains tax pursuant to the above sale.

6. On 29. Transfer Income Tax, 429,262,610 won was reported, and 30,000 won was paid to the Defendant on the following day.

E. The Plaintiff and the Plaintiff’s wife have, by the date of the closing of argument in the instant case, the remaining apartments except C Apartments.

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 3, 5 through 7, Eul evidence No. 1, the purport of the whole pleadings

2. The parties' assertion

A. The plaintiff's assertion.