1. The Defendant’s KRW 48,110,00 for the Plaintiff and 5% per annum from December 9, 2014 to April 19, 2016.

1. Basic facts

A. On December 21, 2011, the Korea Savings Bank Co., Ltd. (the Plaintiff was appointed as the trustee in bankruptcy of the Korea Savings Bank on April 30, 201, and on the same day, the Plaintiff was appointed as the trustee in bankruptcy of the Korea Savings Bank; hereinafter “Korea Savings Bank”) sold the price of 732.9 square meters and buildings and 3241 square meters of land in Gangnam-gu, Seoul, which was owned by the Korea Savings Bank to the Defendant for the purpose of leasing a company house and real estate to KRW 20 billion (the price of 18.3 billion of land).

At the time, the Defendant agreed to pay the Korea Savings Bank KRW 170,000,000 as the value-added tax on the sales price of the building portion, in addition to the sales price, on December 29, 201, which was the date of payment of the remainder of the sales price. Accordingly, on December 29, 2011, the Defendant paid value-added tax of KRW 170,000,000 to the Korea Savings Bank.

B. On January 25, 2012, the Korea Savings Bank reported and paid KRW 170,000,000 as value-added tax on the purchase price of the instant building to the director of the tax office of Seodaemun-gu.

On the other hand, the Defendant received the tax invoices equivalent to the above 170,000,000 won from the Korea Savings Bank from the Gangnam District Tax Office, and accordingly deducted the input tax amount from the output tax amount and declared the value-added tax.

On February 29, 2012, the head of Gangnam District Tax Office decided to deduct input tax amount equivalent to the size of tax-free business (71.7%) among the building value on the ground that the Korea Savings Bank is an excessive and tax-free concurrent business operator, and to refund only value 35,927,710 won of value-added tax corresponding to the lease of taxable business.

C. On April 16, 2012, the Korea Savings Bank filed an application for the rectification of value-added tax seeking the refund of KRW 170,000,000, inasmuch as the sale and purchase of the building of this case constitutes the transfer of business not deemed the supply of goods, and thus, constitutes the transfer of business that is not subject to value-added tax. On June 13, 2012, the Korea Savings Bank received a decision to refund the value-added tax upon a request for rectification from

On June 15, 2012, the Korea Savings Bank is a real estate purchaser.