1. The plaintiff's claim is dismissed.

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

1. Summary of the parties' arguments

A. The Defendant, the representative director of the Plaintiff C (hereinafter “C”) employed the Plaintiff and entered into a false construction contract with the E Co., Ltd. (hereinafter “E”) with a comprehensive construction license, while directly performing the construction work of Pyeongtaek-si D ground factory (hereinafter “instant construction”).

However, upon the execution of the tax investigation on C, the Defendant requested the Plaintiff to receive the contract for the instant construction project, and the Plaintiff would be responsible for both if taxes are imposed on the Plaintiff.

The plaintiff could not refuse the request of the defendant, who is a person engaging in external work, and the defendant agreed to pay to the plaintiff the amount equivalent to the tax to be imposed on the plaintiff in relation to the construction of this case by preparing and granting to the plaintiff an agreement to borrow KRW 400 million from the plaintiff.

Afterwards, the National Tax Service seized KRW 12,780,450 to the Plaintiff Samsung Life Insurance Co., Ltd. in relation to the instant construction project, and now the Plaintiff’s delinquent taxes amounted to KRW 313,046,710.

Therefore, pursuant to the above agreement, the Defendant is obligated to pay the Plaintiff KRW 325,827,160 (= KRW 12,780,450, KRW 313,046,710) equivalent to the amount of the refund upon termination of the insurance contract and the amount of the delinquent tax.

B. The Defendant did not directly perform the instant construction by employing the Plaintiff, and did not agree to request the Plaintiff to be awarded a contract for the instant construction, or to pay the amount equivalent to the tax to be imposed on the Plaintiff.

C The Plaintiff, via the Plaintiff, who introduced himself as a technical director of E, entered into the contract for the instant construction project with E as KRW 9120,000,000,000 for the construction cost, and paid KRW 91,20,000 for the actual construction cost to E, and paid the construction cost with the loan from the financial institution.