1. The Defendant’s KRW 33,400,000 and its amount shall be 5% per annum from May 1, 2019 to July 17, 2019 to the Plaintiff.

1. Facts of recognition;

A. On March 5, 2016, the Plaintiff entered into a lease agreement with the Defendant, setting the lease deposit amount of KRW 40 million, monthly rent of KRW 3 million (excluding value-added tax), and the period from March 27, 2016 to March 26, 2018 (hereinafter “instant agreement”) with respect to the second floor 201.24 square meters (hereinafter “instant commercial building”) among the buildings located in Yongsan-gu, Yongsan-gu, Seoul Metropolitan City (hereinafter “instant commercial building”).

B. The Plaintiff paid KRW 40 million to the Defendant under the instant contract.

C. The Plaintiff operated a restaurant with the trade name “E” in the instant commercial building, and closed the restaurant on December 31, 2017.

On April 29, 2019, the Plaintiff handed over the instant commercial building to the Defendant.

[Ground of recognition] The fact that there is no dispute, Gap's evidence Nos. 1 and 5, and the purport of the whole pleading

2. Determination as to the cause of action

A. Since the contract of this case was terminated by the Plaintiff’s assertion, the Defendant is obligated to refund the lease deposit to the Plaintiff. However, the Plaintiff was in arrears as of February 2018 and March 2018, and the Defendant was exempted from the value-added tax due to the closure of the restaurant operated by the Plaintiff, and thus, the Defendant was at the time of the closure of the restaurant operated by the Plaintiff, and thus, the Defendant was entitled to the exemption of the value-added tax. Therefore, the Plaintiff claimed for payment of the rent of KRW 6 million in arrears for two months (=3 million x 2 months) remaining after deducting the amount of KRW 34 million in arrears (=4 million - 6 million)

B. According to the above facts of recognition, the instant contract was terminated at the expiration of the period on March 26, 2018, and the Plaintiff transferred the instant commercial building on April 29, 2019, and the Defendant is obligated to pay the lease deposit and damages for delay to the Plaintiff.

However, the plaintiff has to deduct the overdue rent from the lease deposit for February 2018 and March 2018.

Therefore, the Defendant’s 33.4 million won (=40 million won - 6.6 million won) remaining after deducting the rent of 6.6 million won in arrears from the lease deposit of 40 million won to the Plaintiff (=3.3 million won x 2 months), and the Plaintiff’s 3.4 million won.