A. On June 30, 2012, the Defendant concluded a lease agreement with respect to the Seoul Jongno-gu Seoul Metropolitan Government Ground restaurant building owned by F and F, setting the lease deposit amount of KRW 80 million, KRW 2 million per month of rent, and KRW 3 million from June 30, 2012 to June 30, 2014.

B. After the commencement of the voluntary auction procedure with respect to the above land, buildings, etc., the Plaintiff claimed that the Plaintiff had the principal of KRW 75 million against F, with respect to the above claim, and that the Defendant unpaid the rent of KRW 24 million from February 2, 2014 to January 2015, the Defendant paid the rent of KRW 56 million out of the above lease deposit, and that he left the said claim, and each demand for distribution of the above claim was made on September 1, 2015. The auction court drafted a distribution schedule with respect to the Plaintiff on September 1, 2015, with respect to the date of distribution (2006,593 won (26.76%), and with respect to the Defendant, a distribution schedule with respect to each distribution of KRW 56 million (100%).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2, the purport of the whole pleadings

2. Determination

A. According to the Plaintiff’s assertion 1), according to the Plaintiff’s confirmation with F, the Defendant, in addition to the unpaid rent as seen earlier, did not pay KRW 10 million for five months from September 2013 to January 2014. Therefore, the amount of KRW 10 million out of the amount distributed to the Defendant should be distributed to the Plaintiff. (2) The amount of value-added tax is included in the amount of KRW 2 million in the monthly rent of Defendant monthly rent of KRW 56 million. Since F was a tax-free business entity, the Defendant was unable to receive the refund of value-added tax, the Defendant was making unjust enrichment of KRW 200,000,000, which is the value-added tax amount every month.

Accordingly, the Defendant’s amount to be paid to F is calculated as KRW 1,480,000,000,000,000 per annum from April 3, 2014 to September 1, 2015, based on the interest rate of KRW 5% per annum from September 1, 2015, which was 5,665,753 won and KRW 200,000 per month for value added tax for 74 months from September 3, 2015.