1. The defendant shall pay to the plaintiff 197,320,000 won with 12% per annum from October 11, 2019 to the day of full payment.

According to the facts without dispute, Gap evidence Nos. 1 through 6 and the purport of the entire pleadings, the head of the tax office having jurisdiction over the seizure of the amount (including increased additional dues added later) up to 376,398,840 won among the sales bonds (including bonds to be incurred) held by Eul Co., Ltd. (hereinafter referred to as "non-party Co., Ltd.") against the defendant on December 28, 2018, the head of the tax office having jurisdiction over the seizure of the sales bonds held by the defendant shall have jurisdiction over the amount of 376,398,840 won, and the head of the tax office having jurisdiction over the seizure notice issued by the head of the tax office on December 31, 2018 and reached the defendant on January 2, 2019; and (3) the non-party Co., Ltd. issued the same electronic tax invoice to the defendant on ten occasions from January 31, 2019 to July 31, 2019.

Therefore, the Defendant is obligated to pay to the Plaintiff the amount of KRW 197,320,00 and damages for delay calculated at the rate of 12% per annum from October 11, 2019 to the date of full payment, as the Plaintiff seeks.

The defendant defense that he paid KRW 31,570,000 out of the amount of collection to the plaintiff on October 23, 2019. However, the non-party company paid KRW 31,570,000 out of the amount of delinquent local taxes on October 23, 2019 to the non-party company, and there is no evidence to prove the fact that the non-party company paid the amount of delinquent local taxes (Evidence No. 78) and the non-party company still still exceeds the amount of delinquent local taxes, the defendant's defense is without merit.