A. The Defendant established D (hereinafter “instant apartment”) with a scale of 182 households (156 households, officetels 26 households) in the Busan Northern-gu C (hereinafter “instant apartment”). On February 15, 2017 in order to sell the instant apartment, the Defendant concluded a service contract with E to sell the instant apartment by proxy between February 20, 2017 and May 30, 2017.

E on April 1, 2017, re-entrusted the sales agency service to F Co., Ltd. (hereinafter referred to as “F”), and the Defendant concluded a service agreement with F on May 31, 2017, stating that G working as the head of F on May 31, 2017 following the termination of the contract with E and the sales of the instant apartment and the instant apartment from May 31, 2017 to July 31, 2017 (the extension of one-month period without the declaration of termination of the separate Do) to act on behalf of G.

B. E requested the Plaintiff to produce advertising materials, such as banner, for the sales of the instant apartment, and accordingly, the Plaintiff produced and supplied the advertising materials to the Defendant via E from March 7, 2017 to April 25, 2017, and issued each tax invoice of KRW 167,357,960 on April 4, 2017 and KRW 43,018,80 on May 8, 2017, respectively.

C. As the Plaintiff delayed the payment of the price of the goods, the Plaintiff issued each tax invoice of KRW 34,412,400 in total to the Defendant, on April 28, 2017, for the advertisements to be supplied in the future by the Defendant on a direct basis, and at the request of F or G, from April 28, 2017 to December 31, 2018.

The Defendant paid the Plaintiff KRW 20,662,40 in total from May 25, 2017 to February 1, 2019.

On June 2, 2017, the Defendant calculated the sales agency fee of the instant apartment between E and E as KRW 558,00,000, and on the other hand, E is prior to May 30, 2017.