1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. E&T Engineering Co., Ltd. (hereinafter “E&T”) supplied the Plaintiff with goods such as protective pengs, and had a claim for the amount of KRW 47,710,080.

B. On November 7, 2008, the non-party company (hereinafter "the non-party company") against the plaintiff on the commercial co-ownership chemical and Gyeongwon Chemical Co., Ltd.

On the same day, the Plaintiff notified the Plaintiff of the assignment of claims on the same day.

C. On December 30, 2008, the Plaintiff transferred KRW 47,710,080 from the Plaintiff’s corporate bank account (number 164-024264-04-011) to the Plaintiff’s corporate bank account (hereinafter “new bank account”) account (number 140-06-580416, hereinafter “instant account”) by account transfer (hereinafter “instant remittance”).

On December 31, 2008, the Plaintiff, knowing that the remittance of this case was erroneous, demanded the new bank to return the amount of remittance of this case, and requested the non-party company to return the amount of remittance of this case to the new bank on December 31, 2008.

E. The non-party company was in arrears with the obligations of general loans to the new bank prior to the transfer of this case, and on January 12, 2009, the new bank made a set-off of KRW 50,653,544 of the non-party company's deposit claim, including KRW 47,710,080, which was deposited in the account of the non-party company with the transfer of this case, with the repayment of KRW 50,653,544, which was deposited in the account of the non-party company.

F. On the other hand, the astronomical Tax Office under the Defendant’s control (hereinafter “astronomical Tax Office”) held a taxation claim amounting to KRW 111,491,01,010, including value-added tax, etc., totaling KRW 475,200 on September 4, 2009 and value-added tax, etc., the payment deadline of which was April 16, 2010 on the non-party company, and the non-party company collected the said taxes in arrears on November 2, 2010 pursuant to the National Tax Collection Act.