1. The plaintiff (appointed)'s claim is dismissed.

2. The costs of lawsuit shall be borne by the plaintiff (appointed party).

1. On February 3, 2015, the Plaintiff and the designated parties purchased at KRW 1,120,000,000 each of the land and factories in Changwon-si window C and D (hereinafter “instant factory”) as a broker of the Defendant, a licensed real estate agent.

After the purchase of the factory of this case, the Plaintiff reported and paid KRW 45,902,310 in total as acquisition tax, local education tax, and agricultural special tax incurred from the purchase of the factory of this case.

[Ground of recognition] Facts without dispute, Eul's evidence 1-2 and 3, the purport of the whole pleadings

2. At the time of trading the Plaintiff’s assertion, the Defendant explained that the Plaintiff would benefit from the reduction or exemption of acquisition tax for small or medium start-up enterprises, but was imposed without reduction or exemption of acquisition tax equivalent to KRW 45,902,310.

As such, the defendant has mistakenly explained or negligently, in violation of Article 25 (1) of the Business Affairs of Licensed Real Estate Agents and Report of Real Estate Transactions Act, acquisition tax, etc. relating to the sale of the factory of this case during the process of trading brokerage of the factory of this

Therefore, pursuant to Article 30 of the above Act, the defendant is liable for damages equivalent to the amount of acquisition tax imposed on the plaintiff and the selected parties.

3. Article 25(1) of the Business Affairs of Licensed Real Estate Agents and Report of Real Estate Transactions Act (Act No. 11943) provides that a practicing licensed real estate agent shall verify the state, location and right relationship of the object of brokerage, transaction or restriction on use under Acts and subordinate statutes, etc. and shall explain the details of the transaction or restriction on use thereof faithfully and accurately, and present the relevant documents. Article 21(1)9 of the Enforcement Decree of the same Act provides that a practicing licensed real estate agent has a duty to verify and explain the types of tax and tax rates to be borne by acquiring rights on the object of brokerage pursuant to Article 25 of the same Act.

However, there may be cases where real estate is sold and purchased.