1. The part of the judgment of the court of first instance against the defendant exchange savings bank shall be revoked;

2. The above-mentioned cancellation part.

Facts of recognition

On March 207, 2007, 114-34 and 5th above ground (hereinafter “instant building”) were entered into a real estate trust agreement with the first instance co-defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co., Ltd. Co-Defendants Co-Defendants Co-Defendants Co-Defendants Co., Ltd., Ltd. (hereinafter “Co., Ltd.”), designating the first and second priority beneficiaries as a mutual savings bank to preserve the ownership of the instant building, and to pay the disposal proceeds to the beneficiaries.

On August 26, 2011, the Plaintiff entered into a sales contract with respect to Nos. 301, 302, 401, and 501 of the instant building (hereinafter “instant real estate”) with respect to the purchase price of KRW 4 billion, KRW 8.8 billion, and KRW 60 days from the date of concluding the contract for the remainder payment.

On October 24, 2011, the Plaintiff paid the down payment of KRW 48.8 billion on the date of the contract, and KRW 3.67.92 billion on October 24, 201.

On November 28, 2011, the Defendant issued an electronic tax invoice (hereinafter “instant tax invoice”) stating the Defendant as the supplier or the recipient of the Plaintiff, and issued it to the Plaintiff.

The Plaintiff, along with the instant tax invoice, filed an application for early refund of KRW 267,083,356 of value-added tax for October and November 201 with the amount of KRW 260,000,000,00,000,000,000,000,000,000,00 won.