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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
1. Facts of recognition;
A. On January 2010, the Defendant established and carried out a business (the instant parcelling-out business) of constructing and selling D commercial buildings (the instant commercial buildings) with a 10-story size above the 4th ground surface above the 1268 square meters above the 1268 square meters above the 4th ground, and the Defendant invested in the instant parcelling-out business, and the Plaintiff is a shareholder and internal director of the Defendant company by investing in the instant parcelling-out business.
B. On May 16, 2013, the Defendant: (a) obtained the Plaintiff’s permission to obtain an intermediate payment loan for the construction of the instant commercial building from a financial institution; (b) prepared a sales contract for the purchase of KRW 202 (202) among the instant commercial buildings (202) (68,510,000 (666,851,00 won of the building site amounting to KRW 359,980,510,00) from the Defendant; (c) obtained an intermediate payment loan from the financial institution under the Plaintiff’s name at the Defendant’s expense; and (d) obtained an intermediate payment loan from the financial institution; and (e) obtained an intermediate payment loan from the Plaintiff as the cost of the instant sales contract.
C. The Plaintiff received a refund of value-added tax of KRW 66,851,00 paid by the Defendant as a seller of the instant 202 pursuant to the instant sales contract and delivered it to the Defendant.
After completion of the commercial building of this case, the Defendant registered the instant subparagraph 202 in the name of the Plaintiff at the Defendant’s expense, based on the instant sales contract, in order to make the establishment registration of a collateral for the above intermediate payment loan, and paid KRW 48,94,540 with public charges, such as acquisition tax, registration tax, and registration expenses.
On September 15, 2014, the Defendant leased the instant No. 202 to E by agreement from November 20, 2014 to November 19, 2017, and received KRW 35,000,000 from November 20 to November 19, 2017, and then delivered the instant No. 202 to E.
E. On December 30, 2014, the Defendant, as the Defendant’s director, attended the Plaintiff, the Defendant’s representative director F, G, H, I, J and investors, and K, L, M, N, etc.