In around 2006, the Plaintiff: (a) sold the amount of KRW 9810 square meters in Changwon-si Co., Ltd., Ltd., a sports site of KRW 5,930,000,000, which is owned by the Plaintiff; and (b) made a separate sales contract with the Defendant to pay less capital gains tax; and (c) made a report thereon with the Defendant on a sales contract of KRW 4,930,000,000,000 with the Defendant; and (d) paid KRW

B. However, as the above separate contract was not prepared, the Plaintiff demanded the return of KRW 100 million paid to the Defendant. The Defendant, on August 18, 2008, remitted to the Plaintiff KRW 10 million and KRW 10 million on January 23, 2009, paid KRW 28 million to the Plaintiff, and returned KRW 72 million to the Plaintiff by May 30, 2012 (hereinafter “instant agreement”). The remainder of KRW 72 million was agreed with the Plaintiff to return by May 30, 2012.

2. According to the above facts of recognition as to the cause of the claim, the defendant is obligated to pay to the plaintiff the above agreed amount of KRW 72 million and damages for delay at the rate of 20% per annum from October 18, 2013 to the day of full payment, which is the day following the delivery of a copy of the complaint of this case sought by the plaintiff.

3. Judgment on the defendant's assertion

A. As to the assertion of illegal consideration, the Defendant asserts that the KRW 100 million received from the Plaintiff is the money received in return for the preparation of a false contract to evade capital gains tax, and that the said money does not constitute illegal consideration and is not obligated to return it.

The performance of illegal consideration is an illegal consideration that a person who received performance after the performance of illegal consideration makes a special agreement on the return of the performance itself or in lieu thereof under a separate agreement that causes the performance.