A. On May 25, 201, the Plaintiff had registered construction business on May 25, 201, and filed a report on the closure of March 2, 2013, while running the business of constructing and selling multi-family housing called “D building” on the ground of Dong Young-si (hereinafter “instant business”).

B. D building was completed on June 17, 201, and registration of ownership preservation was completed in the future of the Plaintiff, the owner of the building.

C. On June 21, 2011, the Plaintiff and the Defendant decided to independently conduct the instant business, and the Defendant agreed to pay the Plaintiff’s inputs to the Plaintiff KRW 315 million.

By January 19, 2012, the Defendant sold all households except subparagraph 302 of the D Building.

E. Taxes and public charges imposed on the Plaintiff in relation to the instant business are KRW 28,50,873 of global income tax in 201, global income tax in 201, KRW 5,406,804 of global income tax in 2012, KRW 18,657,010 of national pension premiums in place of business, KRW 10,912,520 of health care insurance premium, employment insurance premium in 2,922,340.

In addition, Cheongam Tax Accounting Corporation, which performed the Plaintiff’s tax service on behalf of the Plaintiff, filed a lawsuit against the Plaintiff seeking payment of conciliation fees of KRW 2.640,00 and damages for delay thereof from this court. On July 1, 2014, this court rendered a judgment accepting all claims of Cheongam Tax Accounting Corporation, and the said judgment became final and conclusive around that time.

F. As to D building 302, a voluntary auction procedure was conducted and sold, and KRW 13,147,939 out of the proceeds from sale on June 10, 2014 was distributed to the head of the Ulsan District Tax Office, and was paid as part of the Plaintiff’s global income tax in 2011.

[Ground for Recognition: Facts without dispute, Gap evidence Nos. 1, 2, 4, 5, 8, 12, Gap evidence No. 3-1, Eul evidence No. 1, and the purport of the whole pleadings]

2. The allegations by the parties and the determination thereof

A. (1) All the rights related to the Plaintiff’s instant business are transferred to the Defendant, and the Plaintiff is only 315 million won.