1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

[Claim]

1. The reasoning of the judgment of the court of first instance cited the same reasoning as that of the judgment of the court of first instance, except for the following cases, and thus, it is acceptable to accept it as it is by the main sentence of Article 420 of the Civil Procedure Act.

2. On the fourth part of the judgment of the court of first instance, the part of the appeal to be accepted is as follows.

The Defendant asserts that “The Defendant agreed to report the sales price of the instant housing site at the competent tax office as KRW 30 million from the time of the conclusion of the instant sales contract, and thus, the Defendant agreed to bear only the transfer income tax on KRW 30 million for the reported amount at the competent tax office. In full view of the overall purport of the arguments as seen earlier, the following circumstances, namely, the content of the instant sales contract, which was prepared at the time of the conclusion of the instant sales contract (No. 1, and No. 30,000,000,000,000 won for the sales price of the instant housing site, and the transfer income tax to be imposed on the Plaintiff due to the instant sales contract is fully borne by the Defendant. Thus, barring any special circumstance, barring any special circumstance, it is reasonable to view that the Defendant, even if having entered into the sales contract in the name of KRW 30,000,000,000, the Plaintiff’s right to sell the housing site at the time of the conclusion of the sales contract, the terms of the sales contract, the Plaintiff’s right to sell.