1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. Basic facts

A. On February 22, 2006, the Plaintiff purchased from the Defendant and C the right to permit the operation of Pyeongtaek-si D, E gas station site (hereinafter “instant land”) and its ground gas station on KRW 1.4 billion. The Plaintiff contracted the construction of gas station to G under the name of the Defendant and C and completed the construction of gas station on the ground of the instant land, and completed the registration of the ownership of the Defendant and C on January 29, 2007 (hereinafter “instant gas station”).

B. The Plaintiff, as above, maintained the name of the Defendant and C of the instant land, gas station, and goodwill due to statutory restrictions that could not sell the said land to others for four years from the date of land acquisition, where permission for development of the land within the land transaction permission zone was authorized, even though the Plaintiff purchased the instant land and the instant gas station was constructed on the ground thereof by the Defendant and C and constructed the instant gas station on the ground thereof.

C. Among them, the Defendant received subsidies from the oil refining company and the value-added tax refund from Pyeongtaek Li Tax Office as follows in relation to the instant gas station from the Defendant’s account under the name of the Defendant, and subsequently withdrawn each of the above money at that time as follows:

1) The amount of KRW 36,153,050 on July 27, 2006 deposited KRW 50 million, KRW 200,000 on July 27, 2006, KRW 30,000 on July 27, 2006, KRW 150,000 on KRW 4,00 on February 12, 2007, KRW 36,153,050 on KRW 56,60,00 on March 5, 2007.

D. Meanwhile, around June 5, 2006, the Plaintiff sold F the instant land, gas station, and goodwill amounting to KRW 2.38 billion. Upon the occurrence of a dispute over the validity of the sales contract with F, the Plaintiff filed a claim against F for payment of the purchase price and filed a lawsuit against F on or around December 24, 2014, “F would pay the Plaintiff the remainder of KRW 43,206,860 at the same time with the Plaintiff’s implementation of the procedures for the registration of transfer of ownership of the instant land and gas station,” and the Seoul High Court (Seoul High Court) rendered a final and conclusive judgment that “F would pay the Plaintiff the remainder of KRW 43,206,860.”