1. The Defendant’s KRW 140,000,000 as well as the Plaintiff’s annual interest from January 9, 2019 to May 31, 2019, and the following.

1. Facts of recognition;

A. The Plaintiff is engaged in civil engineering work with the trade name of “C”.

B. Around 2013, the Plaintiff entered into a contract with the Defendant for construction cost of KRW 40,000,000 for a retaining wall construction for a charnel site. Around 2015, the Plaintiff entered into a contract with the Defendant for the construction and drilling of a charnel site and for the retaining wall construction for KRW 150,000,000, out of the construction cost, and did not receive KRW 80,000,000 from the Defendant.

C. On December 2016, the Plaintiff and the Defendant agreed to transfer to the Plaintiff an enshrinement facility of KRW 140,000,000 located in the “B Park” charnel (hereinafter referred to as the “instant charnel house”) operated by the Defendant in Ilyang-gu, Young-gu, Busan-si (hereinafter referred to as the “instant charnel”) for the payment of the said construction cost, and KRW 80,000,000 out of the said payment, the Plaintiff set off the payment of the unpaid construction cost against the Defendant and paid KRW 60,00,000 to the Defendant.

(hereinafter “instant contract”). D.

On December 1, 2016, the Plaintiff paid KRW 60,000 to the Defendant.

E. On January 19, 2017, the Defendant prepared and executed a transfer certificate regarding the instant charnel facility to the Plaintiff (Evidence No. 2) and delivered the urnment certificate (Evidence No. 3-1 through 36) to the Plaintiff.

F. As to the site and each of the following real estate (hereinafter “each of the instant real estate”) which were owned by the Defendant, the ownership transfer registration was completed in G on August 23, 2018 due to the “sale by compulsory auction” on August 23, 2018, and the ownership transfer registration was completed in H future on September 27, 2018 on the grounds of “donation on September 28, 2018,” respectively.

① Religious facilities of the 2,237 square meters of D religious land in Gyeyang-gu, Manyang-si. ② Religious facilities of the 1 J-dong, Manyang-si, Manyang-si, Imyang-si, Imsan-do, with the structure of reinforced concrete concrete structure ③ Religious facilities of the 1K-dong, Manyang-si, Manyang-si, Imsan-si, with the structure of general steel structure of the knive steel structure, ④ Religious facilities of the 6,843 square meters of land in the Hanyang-si, Manyang-si.