A. On February 14, 2017, the Plaintiff engaged in construction machinery and human resources supply business under the trade name of “D” entered into a contract with the Defendant Company on the purchase of KRW 37,200,000 (hereinafter “instant contract”).

The instant contract provides that the Plaintiff shall pay the down payment of KRW 5 million at the time of entering into a contract, and the intermediate payment of KRW 25 million until February 28, 2017, value-added tax of KRW 3720,000,000, and the remainder of KRW 7.2 million until March 31, 2017, and the Defendant Company shall supply the said product until April 15, 2017.

B. On February 14, 2014, the Plaintiff remitted 5 million won of the down payment to the account in the name of the Defendant Company, and 5 million won of the intermediate payment on March 3, 2017, respectively.

C. Meanwhile, on the other hand, the Plaintiff transferred each of the above KRW 27.2 million to the account in the name of Defendant Company E, the representative director of Defendant Company, KRW 10 million on July 4, 2017, KRW 19,700 on July 19, 2017, KRW 500,000 on August 11, 2017, and KRW 27.2 million on September 1, 2017 (hereinafter referred to as “instant remittance”).

On September 10, 2017, B, the husband of the Plaintiff, sent the Defendant Company an e-mail on behalf of the Plaintiff, stating that “The Defendant Company shall inform the schedule of India as it has completed the payment of the balance under the instant contract.” The Defendant Company respondeded to this effect that “The two sets are refunded, and the two sets will put in place until October 31, 201.”

E. On September 15, 2017, the Plaintiff sent the e-mail requesting the Defendant Company to make an early refund of the said two sets of taxes. The Defendant Company suggested to the effect that, on September 18, 2017, the Plaintiff would pay the said taxes in substitution for the kind in which it is stored in the F Open Site.

On September 20, 2017, the Plaintiff sent e-mail to the Defendant Company, stating that “I cannot accept the above proposal, so that I would not refund refund money as soon as possible.”

F. On December 14, 2017, the Defendant Company delayed the delivery to the Plaintiff on December 14, 2017 due to unexpected changes in circumstances.