1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff has a claim for damages for delay calculated at the rate of 30% per annum from December 16, 2009 to the date of complete payment with respect to E-Options Co., Ltd. (hereinafter “E-Counter Company”).

B. On March 31, 2010, Nonparty Company entered into a contract with the Defendant to transfer a claim of KRW 100 million (hereinafter “instant claim”) out of the national tax refund to be refunded as a result of the tax adjustment in 2009 that Nonparty Company had against the Republic of Korea (hereinafter “instant contract for the assignment of claims”). Around that time, Nonparty Company notified it by submitting the “written request for transfer of national tax refund” to the head of Yeongdeungpopo Military Tax Office.

C. At the time of entering into the instant assignment contract, the non-party company exceeded its obligation.

Meanwhile, the Defendant returned KRW 2,279,000, out of October 6, 201, to the non-party company upon the request of the non-party company that received KRW 100 million from the Youngmun Tax Office on April 30, 2010 in accordance with the instant assignment contract, and returned the excess payment amount to the non-party company on October 6, 201. The Defendant deposited KRW 26,40,000 with the Seoul Central District Court on September 10, 2010 in accordance with the compulsory adjustment order of the lawsuit seeking restitution of unjust enrichment between the Defendant and the non-party company. As the Defendant deposited KRW 26,40,00 in the Seoul Central District Court on September 10, 2010, the Defendant actually acquired profits under the instant transfer contract (= KRW 100,000,000 - KRW 2,279,000,000).

[Reasons for Recognition] Facts without dispute, entry in Gap evidence 1 and 2 (including attachment of provisional number; hereinafter the same shall apply), the purport of the whole pleadings

2. Determination

A. The Plaintiff, which caused the Plaintiff’s claim, has a claim for KRW 210 million against the Nonparty Company and damages for delay thereof. The Nonparty Company, which is in excess of the obligation, concluded a contract with the Defendant for the assignment of the instant claim, thereby making a fraudulent act in bad faith with the Defendant, and the Defendant’s bad faith, which is the beneficiary, is presumed. Thus, the instant assignment of claim between the Defendant and the Nonparty Company, which is the profits acquired by the Defendant, is KRW 71,3