A. On May 3, 2006, the Debtor Foundation A (hereinafter “debtor Foundation”) concluded a lease agreement (hereinafter “former lease agreement”) with the content that the D Hospital funeral hall, which was scheduled to be newly established on May 3, 2006, is leased to E and F at KRW 2.5 billion (in concurrent payment with a contract: KRW 200 million; payment on May 23, 2006; payment on the balance of KRW 1.5 billion; payment on May 23, 2006; and payment on the remainder of KRW 1.5 billion).

B. On November 17, 2006, the debtor foundation, E, and F entered into a modified lease agreement (hereinafter “instant lease agreement”) with the lessee as the representative director, the lessee as the representative director, and the lease deposit amount of KRW 3 billion (200 million: simultaneous payment with the contract, and intermediate payment of KRW 800 million: within seven days after the preparation of the construction contract as a funeral hall, and the remainder of KRW 2 billion: the payment on the commencement date of business).

C. On December 30, 2006, the scheduled completion date of the funeral hall under the instant lease agreement, and January 30, 2007, and Article 8(1) of the instant lease agreement provides that “if the other party suffers any loss due to a cause attributable to either of the parties, he/she shall compensate for the loss due to arrears of a financial institution” and Article 8(2) of the instant lease agreement provides that “if the contract is terminated or terminated due to a cause attributable to either of the parties, he/she shall compensate for the loss to the other party, and the method of compensation shall be the same as

On the other hand, on December 10, 2012, Filiwon, Inc., a creditor of the debtor foundation, filed an application for commencing rehabilitation procedures with respect to the debtor foundation as Seoul Central District Court 2012 Ma246, and the rehabilitation procedures for the debtor foundation (hereinafter “instant rehabilitation procedures”) began on March 19, 2013, and the plaintiff was appointed as the administrator of the debtor foundation under the instant rehabilitation procedures.

E. In the instant rehabilitation procedure on April 12, 2013, the Defendant: (i) the down payment and the down payment that was paid to the debtor foundation according to the instant lease agreement.