1. The Defendant’s KRW 36,153,050 for the Plaintiff and KRW 5% per annum from February 13, 2007 to March 26, 2015.

1. On February 22, 2006, the Plaintiff newly constructed a gas station after purchasing from the Defendant and C the right to permit the operation of Pyeongtaek-si D, E gas station site and its ground gas station in KRW 1.4 billion.

On June 5, 2006, the Plaintiff sold the pertinent gas station site, gas station, and goodwill to F amounting to 2.38 billion won.

However, due to statutory restrictions, the name of the above gas station site, gas station and goodwill was maintained by the Defendant and C, and the Defendant did not pay the Plaintiff the value-added tax refund amounting to KRW 36,153,050 on February 12, 2007.

(C) In accordance with the facts without any dispute, Gap 1 through 5, Eul 3, and the purport of the whole pleadings, the defendant is obligated to pay to the plaintiff 36,153,050 won as unjust enrichment or damages for delay.

2. The defendant's assertion asserts that, after receiving the remittance of the above refund, the defendant withdrawn KRW 36.6 million from the check on March 5, 2007 after consultation with the plaintiff and paid all of the above new construction business operators of the gas station to G.

However, there is no objective evidence supporting that the check of the Defendant’s assertion was paid to G.

(Financial transaction information pertaining to the check was discarded after the lapse of the preservation period). G’s statement (No. 6) as shown in the Defendant’s assertion is difficult to believe it as it is in light of the following: (a) following the submission of a witness’s statement of absence (No. 14, 2015) to the effect that G does not know any fact and memory except for the fact that the construction of a gas station was conducted; (b) the Defendant prepared the entire content and received G’s signature and seal; and (c) the process of the payment of the construction cost and the details of the previous judgment (No. 2014Ga10710, Oct. 16, 2014) between the Plaintiff and the Defendant.

In addition, the evidence submitted by the defendant alone is insufficient to admit the defendant's argument, and there is no other evidence to acknowledge it.

Rather, G.