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

A. On January 18, 2017, the Defendant lent 400 million won in cash to the Plaintiff at the Plaintiff’s request on April 29, 2016 from C to 12:18:00 to 12:00,000 to the Plaintiff’s company D directors at the parking lot. On May 9, 2016, the Defendant lent 50,000 won in cash and 1.50,000 won in check to the Plaintiff (joint 60,000 won) from E’s office. The recipient (hereinafter “the Plaintiff”) agreed to repay the loan by September 30, 2016, but did not repay the loan “the loan”). The Defendant sent the content-certified mail to the Plaintiff at the time of the demand of the sender (the Defendant).

B. On January 25, 2017, the Plaintiff sent to the Defendant a content-certified mail stating that “I have received an exchange of opinions or a lending of money and valuables with respect to the loans you claim. Therefore, I have no fact that you have received a repayment of loans or a demand for a loan from you claim.” The content-certified mail reached the Defendant around that time.

C. On August 14, 2019, in order to collect capital gains tax equivalent to KRW 337,388,850, the Defendant in arrears, “The amount of KRW 400 million paid by the Defendant to the Plaintiff on April 29, 2016 and KRW 200,000,000,000 paid to the Plaintiff on May 9, 2016 until the amount of national taxes in arrears (including the additional dues added thereto) was seized pursuant to Article 41(1) of the National Tax Collection Act (hereinafter “instant attachment”), and the Plaintiff issued a notice of the attachment of claims.

The Plaintiff immediately filed the instant lawsuit after receiving the notice of the instant attachment.

E. On October 2, 2019, the Defendant, upon receipt of the instant complaint, submitted a written reply to the effect that the Plaintiff’s assertion was fully acknowledged, and the said written reply was presented on the first date for pleading.

[Ground of recognition] dispute.