1. The Plaintiff:

A. Defendants B and D jointly and severally KRW 30,570,270, and Defendant B with respect thereto from February 3, 2018.

1. Facts of recognition;

A. The Plaintiff sold 1,901m2 (hereinafter “instant real estate”) before Kimhae-si, and the Defendant B is the purchaser of the instant real estate.

Defendant C is both licensed real estate agents and the children of Defendant D, and Defendant D is punished by Defendant B.

B. 1) On June 12, 2017, the Plaintiff recommended Defendant D to sell the instant real estate to Defendant B (Evidence A No. 1; hereinafter “instant sales contract”) to the effect that the Plaintiff sold the instant real estate to Defendant B upon recommendation from Defendant D.

(2) The instant sales contract was prepared between Defendant D and the Plaintiff, who was delegated with the authority to prepare the instant sales contract by Defendant C, and the actual preparation of the instant sales contract was entered as a licensed real estate agent involved in the brokerage business.

In addition, in order to reduce the Plaintiff’s tax burden, Defendant D entered the real purchase price of the instant real estate as KRW 210,000,000 in the sales contract of this case, the purchase price is KRW 110,000,000 on the sales contract of this case, and the purchaser was responsible for the entire transfer income tax to be imposed on the Plaintiff.

3) In accordance with the agreement as described in the above 2 of Defendant D’s above, in the form where the instant sales contract is prepared, each of the following descriptions (Evidence A2, hereinafter “each of the instant letters”) was prepared, and this is also made between the Plaintiff and the Defendant B.

EF DB E D Each of the instant notes included the signature and seal of Defendant B (Defendant D) with the content that the purchaser is responsible for and fully responsible for the transfer income tax to be borne by the Plaintiff due to the sale and purchase of the instant real estate, as seen in the lower end of the said gambling part.

C. After the transfer of ownership of the instant real estate by Defendant B, the Plaintiff is subject to the instant sales contract (the sale price is KRW 110,000,000, and the so-called “the so-called “the so-called “the so-called transport contract”).