We present electronic and magnetic properties of a honeycomb compoundIn$_{3}$Cu$_{2}$VO$_{9}$ in this paper. We find that the parent phase is acharge transfer insulator with an energy gap of about 1.5 eV. Singly occupiedd$_{3z^{2}-r^{2}}$ electrons of copper ions contribute an $S$ = 1/2 spin, whilevanadium ions show nonmagnetism. Oxygen 2$p$ orbitals hybridizing with a smallfraction of Cu 3$d$ orbitals dominate the density of states near $E_{F}$. Theplanar nearest-neighbor, next-nearest-neighbor and interplane superexchangecouplings of Cu spins are $J_{1}$ $\approx$ 16.2 meV, $J_{2}$ $\approx$ 0.3 meVand $J_{z}$ $\approx$ 1.2 meV, suggesting a low-dimensional antiferromagnet\cite{Sondhi10}. We propose that the magnetic frustration along the c-axisleads to a quantum spin disorder in In$_{3}$Cu$_{2}$VO$_{9}$, in accordancewith the recent experiments. {abstract}
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