1. The plaintiff's claim is dismissed.

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

1. Details of the disposition;

A. On February 1, 2016, the Plaintiff concluded a pre-sale agreement with respect to the instant real estate Nos. 201, 1501 (hereinafter “instant real estate”) located in the name of the Plaintiff’s wife B and B.

On February 4, 2016, D, the Plaintiff’s spouse, submitted a registration license tax return stating the amount of KRW 100,000,000 on the registration and license tax registration and license tax return to the Defendant, along with a purchase and license agreement (hereinafter “the first purchase agreement”) with the following details attached, and filed a registration and license tax return stating the amount of KRW 240,000,000 as the registration and license tax with the taxpayer as B.

The indication of the contractor for sale (A) B of the reservation to purchase the real estate of the Plaintiff: Article 1 Section A of the instant real estate shall be promised to sell the said real estate owned by the Party A at KRW 00 million, and Section B shall be approved.

Article 2 Section B shall be paid to Party A an amount of KRW 100 million as the deposit money of this reservation, and Party A shall be regularly received.

Article 3. The right holder of the reservation shall be B, and the date of completion of the sale shall be June 30, 2016, and the sale shall be deemed to have been completed, as a matter of course, even if there is no resolution of completion of the sale by B.

When the sale and purchase has been completed pursuant to Article 4 (3), a sales contract for the above real estate between Gap and Eul shall be concluded, and Gap shall receive the remainder after deducting deposit money referred to in Article 2 from the price referred to in Article 1, and simultaneously implement the procedure for registration of transfer of ownership due to sale and purchase of the above real estate to Eul, and deliver the above real estate.

B. On February 4, 2016, the Plaintiff: (a) on the instant real estate, the provisional registration of the right to claim the transfer of ownership based on the purchase and sale reservation is “the provisional registration of the instant real estate.”

Although the Defendant completed the registration license tax on the provisional registration of this case, it was found that the Plaintiff did not pay the registration license tax on the provisional registration of this case, and on February 11, 2016, the Plaintiff was the real estate of this