1. The Defendant’s rejection of an application for rectification of transfer income tax against the Plaintiff on March 20, 2019 is revoked.

2. The costs of lawsuit shall be.

1. Facts of recognition;

A. The Plaintiff, on February 16, 2017, sold KRW 2,280,00,000 (hereinafter “instant real estate”), which was paid KRW 298,00,000 and KRW 70,000 in intermediate payment and KRW 70,000 in intermediate payment to B (hereinafter “B”) on the same day, and KRW 298,00,000 in total, KRW 381,00 in Seopopo-si, Ean-si, KRW 375,00 in size, F-water sources 2,126 square meters in size, and the roof of miscellaneous stone in its ground, and sold KRW 9.36 square meters in G-water and KRW 2,280,00 in size (hereinafter “instant sales contract”). On the same day, the Plaintiff received KRW 298,00 in intermediate payment and KRW 700,000 in total payment on the instant real estate before 208,207.

B The remainder payment date was not made even after the date of the remainder payment. On November 29, 2017, the Plaintiff sent a certified mail containing a declaration of intent to cancel the instant sales contract on the grounds of delay in the payment of remainder to B, and the mail reached B on November 30, 2017.

On December 4, 2017, the Plaintiff received a decision to dispose of the instant real estate price on the same day (hereinafter referred to as “registration of the instant provisional disposition”) and the provisional disposition was completed on the same day (hereinafter referred to as “registration of the instant provisional disposition”) from Jeju District Court 2017Ka 10736, which is the right to claim restitution (right to claim the registration of ownership transfer) following the cancellation of the sales contract.

The Plaintiff filed a lawsuit with Jeju District Court No. 2018 against B as 1025, seeking compensation for damages, etc. in lieu of restitution due to the rescission of the instant sales contract. On October 11, 2018, “B shall pay to the Plaintiff the amount calculated at the rate of 15% per annum from January 16, 2018 to the date of full payment” was sentenced to the judgment accepting a claim by deeming the confession (hereinafter “related judgment”), and thereafter, the relevant judgment became final and conclusive at that time.

B. On April 28, 2017, the Plaintiff transferred the instant real estate to the Defendant under the instant sales contract.