1. The plaintiff's claim is dismissed.

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

Basic Facts

On October 4, 2005, the Plaintiff (the Plaintiff agreed to accept with Nonparty C together with Nonparty C, but C retired from office for a period of one year after the acquisition) by accepting Nonparty D Co., Ltd. (hereinafter “D”) from the Defendant for KRW 350 million and agreed as follows (hereinafter “instant agreement”).

Amount: Amount of money : Won 350,000,000 won (bills) above (Won 350,000,000 won) shall be repaid in installments with the Defendant for three years from October 4, 2005, by the Plaintiff and C, for three years from October 4, 2005, and the details of payment for such amount shall be paid in preference to the Defendant’s obligation.

Both parties agree to the above contents.

(including gold) agree that the Defendant will be responsible for all D’s obligations (including transaction offices, taxes, banks) incurred prior to October 4, 2005.

The Plaintiff paid KRW 595,931,150 from October 31, 2005 to September 21, 2006, the amount of taxes (value-added tax, corporate tax, and earned income tax) incurred by the Defendant in operating D until October 4, 2005.

There is no money that the Defendant received from the Plaintiff as the purchase price of the instant agreement.

[Grounds for recognition] Facts without dispute, Gap evidence Nos. 1-1, 2-2, and 2, and the result of this court's order to submit tax information on the lecture book of this court, the plaintiff puts the purport of the whole pleadings. However, the plaintiff asserts that since the defendant did not notify the defendant of the default of tax to be notified in accordance with the good faith principle of transaction while transferring D and paid KRW 595,931,150 in excess of KRW 35,931,150 that the plaintiff should pay for the tax in arrears before the transfer by the defendant, the defendant must return the acquisition price to the plaintiff as unjust enrichment.

However, according to the purport of Gap evidence Nos. 2 and 3 and the whole arguments, the plaintiff and the defendant predicted the tax amount incurred before October 4, 2005, which was borne by the defendant at the time of the agreement of this case, to be at least KRW 350 million, and set it as the acquisition price. The defendant after the agreement of this case, materials D.