1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. On November 13, 2010, the Plaintiff entered into a contract with C for the transfer of claim amounting to KRW 9,405,000 among the claim for construction price against the Defendant, and notified the Defendant of the fact of the transfer of claim around that time.

B. On May 27, 2011, the Plaintiff requested the Defendant to pay the acquisition amount, and the Defendant, on December 18, 2012, the Seoul Central District Court (Seoul Central District Court Decision 25173 Decided December 18, 2012, designating the Plaintiff as the principal deposit, and Article 487 and Article 487 of the Civil Act (Requirements, Effect of Deposit for Performance) where the obligee fails to receive or is unable to receive the payment, the person effecting performance may relieve the obligee of his/her obligation by depositing the subject matter of payment on behalf of the obligee.

If the obligee cannot be ascertained without any negligence by the person effecting performance.

According to the deposit for repayment of KRW 9,405,00, the transferor Co., Ltd. entered the certificate of tax payment in the deposit for consideration.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 4, purport of the whole pleadings

2. As alleged in the grounds of appeal and judgment, the Plaintiff deposited money on the condition that the transferor did not perform his duty to pay the certificate of tax payment, and the entry in the return is invalid. Thus, the Defendant asserts that the Plaintiff has the right to claim payment of the deposit without any condition.

According to the National Tax Collection Act, a taxpayer (including a person on whom no tax has been levied; hereafter the same shall apply in this Chapter) under Article 5 (Submission of Certificate of Tax Payment) shall submit a certificate of tax payment, as prescribed by Presidential Decree, in any of the following cases: