1. The Defendant’s KRW 20,460,992 as well as the Plaintiff’s annual rate from January 18, 2013 to November 6, 2014, and the following.

1. Facts of recognition;

A. On February 24, 2011, the Plaintiff confirmed that the Plaintiff’s loan amount on February 16, 201 against the Defendant was KRW 110 million against the Defendant, and entered into an agreement with the Defendant on July 19, 2011 on the rate of delay damages for the said loan amount at 30% per annum, and the due date for repayment at 30% per annum.

(hereinafter “instant agreement”). (b)

On July 21, 201, the Plaintiff repaid each of the Defendant KRW 30 million, KRW 20 million on December 21, 2011, KRW 30 million on July 13, 2012, and KRW 257 million on August 30, 201.

On the other hand, on October 29, 2012, the Defendant collected KRW 15 million from among the Plaintiff’s deposit claims against Korea Bank Co., Ltd. on the other hand, and received payment as the repayment of the above loan.

C. On August 30, 2012, the Plaintiff: (a) drafted a withholding tax receipt stating that the Defendant was withheld at KRW 33 million from interest income tax; and (b) KRW 36.3 million from local income tax; and (c) respectively, paid KRW 34,059,30,000 from interest income tax and surcharges; and (d) paid KRW 3,30,000 from local income tax on January 17, 2013.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5, purport of the whole pleadings

2. The assertion and judgment

A. The Plaintiff’s assertion that the Plaintiff paid the above borrowed money and the delay compensation amount to KRW 14,861,795 as the principal on October 29, 2012, and the Plaintiff paid KRW 36,30,000 on January 11, 2013 on behalf of the Defendant’s interest income tax and local income tax on behalf of the Plaintiff. As a result, the Plaintiff asserts that the Defendant’s claim for the remainder of the above borrowed money and the delay compensation amount to the end of January 11, 2013, which is the set-off date, set off against the above borrowed money and the delay compensation amount to the end of January 11, 2013, and damages for delay from January 12, 2013, which is the set-off date.

In this regard, the defendant alleged that the interest income tax was assessed against the plaintiff.

B. (1) According to each of the evidence evidence No. 2, No. 1, No. 2, and No. 3 as to the Plaintiff’s interest income tax, the Plaintiff borrowed 100 million won from the Defendant on December 29, 2009, 5% of the interest rate per month, 10% of the delay damages, and 28 February 2010, and on December 29, 2010.