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Here using first-principles calculations, we report on a rare case of a high-spin $S$=1 magnetic state for the Ag$^{3+}$ ion in the double perovskite Cs$_{2}$KAgF$_{6}$. We also explored a possibility of a conventional low-spin $S$=0 ground state and find an associated tetragonal distortion to be 0.29 {\\AA}. However, the lattice elastic energy cost and the Hund exchange loss exceed the e$_{g}$ crystal-field energy gain, thus making the low-spin tetragonal structure less favorable than the high-spin cubic structure. 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