1. The plaintiff's claim is dismissed.

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

(b) the facts of the basis;

A. (1) On November 2016, the Plaintiff and the Defendant concluded a contract under which the Plaintiff transferred all of the village bus (mutual C)’s transport business license and business property to the Defendant for KRW 2.2 billion (hereinafter “instant transfer of business”).

Article 1 (No. 1) of the Village Bus Transfer Agreement (Evidence. 1), Section 1 (1) of the Route Bus D (14), Section 1 (1) of the Route Bus E (1) of the route bus E (2) of the vehicle owned by C for business purpose, incidental facilities, such as office fixtures and communications, equipment, and fixtures, vehicle accessories and equipment, and other facilities, all of which are related to vehicle accessories and maintenance, and the total transaction amount of Section 2 (1) of the Agreement shall be KRW 2.2 billion.

(2) The down payment of KRW 400 million shall be paid until November 16, 2016.

(3) The intermediate payment of KRW 1.3 billion shall be paid until November 28, 2016.

(4) The remainder of KRW 500 million shall be paid up to March 31, 2017.

(Provided, however, transfer subsidies out of the remainder 50 million won excluding transfer subsidies from the competent authorities) * The payment of KRW 150 million by December 31, 2016 and KRW 150 million by January 31, 2017 shall be completed, with the exception of transfer subsidies, from among the remainder 50 million 50 million .

Article 8 (1) The reference date for the transfer of articles shall be the date of settlement of the intermediate payment and shall be the transfer or takeover.

(2) The main contents of the instant transfer contract are as follows.

B. The Defendant received from the mine area in April 2017 a free exchange loss subsidy of the village bus in 2016 (hereinafter “instant transfer subsidy”) of KRW 202,534,000 (hereinafter “instant transfer subsidy”).

C. On November 16, 2016, the Defendant paid to the Plaintiff KRW 400 million, the intermediate payment of KRW 1.3 billion around November 28, 2016, the intermediate payment of KRW 1.3 billion around February 27, 2017, the remainder of KRW 200 million around May 2017, and the delay damages of KRW 2.5 billion.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2, the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s transfer subsidy is a subsidy related to the operation of village buses in 2016.