1. The plaintiff's claim is dismissed.

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

1. Basic facts B is a company established for the purpose of selling sound and vibration sports equipment and chain store recruitment business.

Plaintiff

In April 2014, from around December 2014 to December 2015, the Plaintiff’s family members purchased various sports equipment between B and B, and entered into a siren service contract with the content that B is entrusted to operate a siren business, and that the Plaintiff’s family members are paid fees.

However, as the Plaintiff did not pay the Plaintiff revenue properly, the Plaintiff filed a claim for return of investment deposit (U.S. District Court 2016Gahap78109) with B, and the Plaintiff decided to recommend reconciliation with the purport that “B shall pay KRW 523,558,600 to the Plaintiff up to December 31, 2016, and shall pay the Plaintiff plus damages for delay calculated at 15% per annum if the amount is not paid by the due date.” This was finalized on November 24, 2016.

On April 10, 2015, the Defendant entered into a management-type land trust agreement (hereinafter “instant land trust agreement”) with B on the “3,148.70 square meters of land in Seongbuk-gu, Seongbuk-gu” and agreed to construct and sell the two-story building on the said land.

Article 33 of the Land Trust Contract of this case provides that “B shall comprehensively transfer value-added tax refunds to B in relation to the instant trust business to the Defendant.”

B On February 17, 2016, the instant transfer contract was concluded to the Defendant under Article 33 of the instant land trust contract, and around that time, notified the Republic of Korea (the chief of the regional tax office and the chief of the regional tax office) of the transfer.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 6 through 48, Eul evidence Nos. 3, 4 and 5 (including each number), the purport of the whole pleadings

2. Judgment on the parties' arguments

A. The Plaintiff’s assertion 1 Plaintiff’s assertion that the Plaintiff made payment to the Plaintiff, but did not pay the Plaintiff, and the Defendant and the Defendant were in insolvent status.