1. The plaintiff's claim is dismissed.

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

Basic Facts

On June 30, 2016, the Plaintiff entered into a sales contract with the Defendant for KRW 900 million (hereinafter “instant sales contract”) with respect to the instant accommodation facilities with the 176m2, D large 360m2, and the 4th floor of the said ground steel framed roof (hereinafter referred to as “instant real estate by combining all the said real estate”).

The special contract of the instant sales contract entered as follows: (i) the amount included in the sales amount, and (ii) the buyer shall be liable for the defect arising from the balance after the sales.

【The ground for recognition” did not exist, written evidence Nos. 1 through 3 (including the number of branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings, the Defendant asserted the purport of the whole pleadings by the Plaintiff, who sold the instant real estate to the Plaintiff and thereby became a general taxable person, could receive refund of value-added taxes out of the purchase price.

However, the defendant was merely a simplified taxable person and was not entitled to refund the value-added tax out of the purchase price.

Therefore, the Defendant is obligated to return to the Plaintiff the amount equivalent to KRW 44,786,454 regarding the building of the instant real estate out of the purchase price, as unjust enrichment.

In addition, the defendant is a simplified taxable person as above and entered into the sales contract of this case as if it can be refunded with the value added tax because it is a general taxable person. Since 44,786,454 won was stolen, the defendant is obligated to pay the above money in compensation for damages to the plaintiff.

Judgment

In the special contract of this case, the additional tax refund became the premise or content of the sales contract of this case only with the evidence, evidence, evidence Nos. 4 through 6, witness E (the above witness prepared the sales contract of this case as a person who prepared the sales contract of this case and did not know about the refund of additional tax and prepared the sales contract of this case as the defendant did not know about the refund of additional tax) prior to the fact that "the amount included in additional tax" was stated in the

or the defendant.