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A. On July 25, 2007, the Defendant completed business registration under the name of C and C, the mother of C, and completed business registration, and thereafter operated the synthetic resin manufacturing business in the name of “E” from Daegu-gu Seo-gu D, Daegu-gu. Since then, the Defendant operated E solely from January 2008.

B. On September 23, 2008, the Plaintiff and the Defendant transferred to the Defendant the lease deposit claim for the refund of the lease deposit for the factory building, which is a place of business, and the machinery equipment and equipment in the above place of business, and the Defendant agreed to pay the Plaintiff KRW 5,00,000 until October 30, 2008. On the same day, the value-added tax of KRW 7,797,060 (including additional tax) was paid for the first period of January 2007, which was in arrears with the imposition on E, and then the E was changed to the Plaintiff and F joint place of business.

C. The Defendant entered into an agreement between G and G on the same day as in the preceding paragraph stating that “E operates under the responsibility of G, and the Plaintiff does not participate in the entire operation. The Plaintiff and G divide 50% of the revenues into 50%, and all of the taxes related to E are responsible for G. The taxes related to E also becomes liable for G. After that, between G and G on March 9, 2009, “the Defendant grants all of the facilities and the cost of the factory building to G. However, the Defendant found KRW 35,000,000 as the lease deposit for the factory building at the time of termination of the lease contract. G shall be paid to the Defendant KRW 40,000,000, and the amount of KRW 10,000,000 by March 10, 2009 shall be paid to the Defendant, and all the contracts shall be paid KRW 10,000 until March 18, 2009.”

The value-added tax imposed on E in January 2009 is KRW 24,635,309, while the Plaintiff paid KRW 10,000,000 for the value-added tax imposed on E in August 17, 2018.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 2, 4, 6, 7, 9, 10, 11, 13, 15, and 16 (including branch numbers, if any; hereinafter the same shall apply), fact-finding results on the Seogu Tax Office, and the purport of the whole pleadings

2. The plaintiff's assertion

A. The plaintiff.