A. On April 9, 2015, the Defendant and C agreed to newly construct and sell a house on the D Day (area 7,992 square meters) located in Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-gun, which is owned by the Defendant, and C entered into a joint implementation and construction contract with the Defendant on the lease of the name of E company (hereinafter “electric source housing construction contract”).

B. The contents and special terms and conditions of the contract for the construction of electric power plant related to the instant case are as follows:

(1) C shall pay the defendant a land price in the amount of KRW 600,000 per credit.

(2) The defendant shall pay 200 million won to C with the construction advance within 30 days after concluding the contract.

(3) The project period shall be from April 20, 2015 to April 20, 2016.

(4) When C fails to purchase a unit of liability (80% in total) for the penalty for delay, 20 million won shall be offset against or paid for the settlement of accounts.

(5) Where it is impossible to perform due to the delay of construction, the defendant shall notify C and invalidate the contract.

C. Around July 13, 2015, the Defendant notified C of the cancellation of the construction contract for electric power resource housing, and the Defendant, C and F Co., Ltd. (hereinafter “F”; hereinafter the same shall apply) made a contract amount of KRW 150,27 million (in addition to value-added tax) with respect to new construction of D detached Housing in Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-do, on April 17, 2016, the contract amount was KRW 152,70,00 (in addition to value-added tax) that the Defendant would pay ready-mixed (However, the contract date for the construction was written as October 1, 2015; hereinafter “instant construction contract”).

The instant construction contract (However, its lot number is G; hereinafter “instant house”) was completed and approved for use on April 28, 2016.

E. On May 27, 2016, C and F transferred KRW 152,70,000,000 to the Plaintiff based on the instant construction contract, and the notice of transfer reached the Defendant on May 30, 2016, and H reached the Defendant on June 20, 2016.