1. The plaintiff's claim is dismissed.

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

1. Judgment on the plaintiff's claim

A. The plaintiff's assertion 1) The plaintiff's assertion is about D's main points in Ansan-si, Seoul (hereinafter "the main points in this case") in around 2003.

A) Around May 2003, when operating the instant main points, the Defendant delegated the Defendant to transfer all business rights, such as the instant main points, to a third party. The Defendant disposed of the instant main points in KRW 100 million and paid KRW 4,400,000 to the Plaintiff, and the remainder of the transfer proceeds paid KRW 56,378,190 to the Plaintiff as payment to the Defendant. Accordingly, the said taxes were increased to KRW 98,660,720, including additional taxes. Accordingly, the Defendant incurred damages to KRW 98,660,720 due to the Plaintiff’s nonperformance of the obligation as above, and the Defendant’s assertion - the Defendant’s assertion - the Plaintiff’s promise to pay the taxes to be paid to the Plaintiff in the Ansan tax book - did not have promised to pay the taxes to the Defendant.

Even if the liability for damages is recognized due to the non-performance of obligation asserted by the Plaintiff, the ten-year extinctive prescription has expired.

B. Even if the Defendant’s liability for damages is recognized, if the Plaintiff’s claim for damages of this case expired by prescription, the Plaintiff’s claim cannot be accepted, and the lower court first decides whether the Plaintiff’s claim for damages has expired by prescription.

Even according to the Plaintiff’s assertion, it was around 2003 for the Defendant to pay the Plaintiff’s tax, and the Plaintiff’s filing of the lawsuit is about May 15, 2017. Therefore, the Plaintiff’s damage claim expired by prescription.

As to this, the plaintiff asserts that the defendant agreed to pay the damages by accepting the defendant's damages liability in early 2017.

According to the record of Gap evidence No. 2, the defendant's other claims against the plaintiff in early 2017.