1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Facts of recognition;

A. On September 27, 2013, with the Defendant, the Plaintiff is the sale price of KRW 513,335,100 [the land price of KRW 300,649,00, and the building price of KRW 193,351,00 (hereinafter “first building price”)] with respect to the building Nos. 901 (hereinafter “instant commercial building”).

) The sales contract (hereinafter “instant sales contract”) was concluded with value-added tax 19,335,100 won.

B. Since then, the Plaintiff’s sales price of the instant commercial building is KRW 315,898,600 [the land price is KRW 185,014,00, and the building price is KRW 118,986,00 (hereinafter “reduction building price”).

A) The Plaintiff agreed to reduce value-added tax (including KRW 11,898,600) (hereinafter “instant reduction agreement”) and the Defendant paid all the remainder of the sales price under the instant reduction agreement to the Plaintiff on October 4, 2013 and received a written confirmation of payment from the Plaintiff.

C. On October 4, 2013, the Defendant completed the registration of ownership transfer on the instant commercial building. The real estate register of the instant commercial building is indicated as KRW 513,335,100 in the initial sale price.

On November 8, 2013, the Plaintiff issued an electronic tax invoice calculated as KRW 11,898,600 on the value-added tax of the instant commercial building; however, on March 13, 2014, the Plaintiff issued a revised electronic tax invoice calculated as KRW 19,335,100 on the value-added tax of the instant commercial building.

E. Meanwhile, the buyers of B buildings including the Defendant promise to return the Plaintiff the value-added tax (7,436,500 won in the case of the instant commercial building) for each head of the building related to B, by December 15, 2013, and the owners of each head of the building, including the Defendant, promise to return the value-added tax to the Plaintiff by December 15, 2013.

In addition, in preparation for the unredeemed, each owner of each subparagraph promises to transfer the passbook and seal of the additional tax refund account reported to the tax office to the Plaintiff by October 30, 2013, and the Plaintiff is the additional tax at the above passbook.