1. The plaintiff's claim is dismissed.

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

On October 17, 2006, the Plaintiff asserted that the cause of the claim is the actual owner of the land of 1,510 square meters in Ulsan-gun, Ulsan-gun, Ulsan-gun (hereinafter “instant land”) and the gas station on the ground thereof (hereinafter “instant gas station”). On October 17, 2006, the Plaintiff sold one half of each of the instant real estate to the Defendant on the part of convenience, and completed the registration of ownership transfer for all of the instant real estate in the name of the Defendant for convenience.

The Defendant asserted that the Plaintiff should bear one half of the acquisition and registration taxes incurred therefrom, because only one half of the shares of each real estate of this case were purchased from the Plaintiff, and that the Plaintiff should bear the part of the acquisition and registration taxes. Accordingly, the Plaintiff paid to the Defendant the amount of KRW 100,000,000 equivalent to one half of the acquisition and registration taxes.

The Plaintiff agreed with the Defendant to return KRW 100,000,000 paid by the Plaintiff to the Plaintiff when the Defendant purchased 1/2 of the remainder of each real estate of this case from the Plaintiff (hereinafter “instant agreement”).

On October 17, 2009, the Defendant purchased 1/2 of the remainder of each real estate of this case from the Plaintiff.

Therefore, according to the agreement of this case, the defendant is obligated to pay to the plaintiff 100,000,000 won and damages for delay from the day following the delivery date of the copy of the claim of this case and the application for modification of the cause of the claim.

Judgment

According to the evidence evidence Nos. 1 and 2, the defendant is recognized as having received the registration of transfer of ownership on October 17, 2006 from the Ulsan District Court No. 105891, Oct. 18, 2006, which was received on October 17, 2006 with respect to each of the instant real property, but it is insufficient to acknowledge that the agreement between the plaintiff and the defendant was concluded only with the above recognition.