A. The Plaintiff (formerly: C Co., Ltd.) is a trustee who entered into a management-type land trust agreement with D Co., Ltd. with respect to F apartment community facilities (hereinafter “instant commercial buildings”) located in Heung-gu, Young-gu. The seller of the instant commercial buildings is the seller of the instant commercial buildings. The Defendant entered into a sales contract with the Plaintiff and D for Gho Lake and H commercial buildings (hereinafter “Ghoho Lake and H commercial buildings”).

B. 1) On June 14, 2017, the Defendant’s parent, who subscribed for the sale of the instant commercial building under the name of the Defendant, remitted the total amount of KRW 90,000,000 to D’s bank account when he subscribed for the sale of the said commercial building. 2) The Defendant did not win the offer of the said commercial building, and the Defendant’s parent transferred the total amount of KRW 20,000,000 to D’s bank account when he subscribed for the sale of the said commercial building under the name of the Defendant.

3) When the Defendant’s parents won a prize in the offer of Ghoho Lake and H commercial building, on June 26, 2017 in the name of the Defendant, the Plaintiff and the truster and the implementer, as the consignee and the seller, enter into a contract for the supply of Nhoho Lake and H commercial building as follows (hereinafter “each sales contract of this case”).

)을 체결하였다. ▣ 재산의 표시 E[용인시 기흥구 K] (단위 : ㎡) 구분 건물 대지 공유지분 전용면적 공용면적 지하주차장 계약면적 G호 상가 58.9000 18.0010 44.6770 121.5780 13.1170 H호 상가 58.9000 18.0010 44.6770 121.5780 13.1170 제1조[공급대금 및 납부방법] 원고는 위 표시재산을 아래 방법으로 공급하고, 피고는 해당 금액을 원고가 지정하는 본조 제3항의 은행 계좌로 납부하여야 한다. ① 공급금액 (단위 : 원 구분 대지가격 건물 계 건물가격 부가가치세 G호 상가 534,149,000 415,319,091 41,531,909 991,000,000 H호 상가 573,496,000 445,912,727 44...