1. The plaintiff's claim is dismissed.

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

Basic Facts

On June 29, 2012, the Plaintiff sold to C the price of KRW 180,000,000 for KRW 915 square meters (hereinafter “instant land”) prior to Dong-si, Dong-si (hereinafter “instant land”) and completed the registration of ownership transfer on the same day.

Unlike actual ones, the purchase price of the instant land was reported to the competent authority as KRW 60 million.

After that, C reported the actual purchase price of KRW 180 million to the Plaintiff and imposed KRW 28,825,860 as capital gains tax on the Plaintiff. As a result of a false report on the purchase price, KRW 6,480,000 was imposed on the Plaintiff and C, respectively.

Accordingly, the Plaintiff agreed to bear C’s capital gains tax. If C falsely reported the purchase price of KRW 60 million, the Plaintiff filed a lawsuit against C seeking payment of KRW 28,825,860 of the said capital gains tax and KRW 6,480,000.

The court of first instance dismissed the Plaintiff’s claim on the ground that the stamp image on C’s written confirmation (hereinafter “instant written confirmation”) to bear the transfer income tax is different from the stamp image on C’s land sales contract of this case, and that it is insufficient to recognize that C did not recognize the authenticity and agreed to bear the transfer income tax solely with the remaining evidence.

(2) On November 27, 2014, the appellate court dismissed the appeal by adding the results of the written appraisal that the signature of C in the instant written confirmation is different from C's own writing as a result of the written appraisal in the appellate court.

(C) On January 29, 2012, the Plaintiff, at the time of signing a sales contract on the instant land at the office of the Changwon District Court (Seoul District Court Decision 2014Na34342, Jan. 21, 2016). The Plaintiff, at the time of signing the sales contract at the office of the EF Certified Judicial scrivener on June 29, 2012, is obliged to bear C, and the transfer income tax is required to guarantee its performance.