1. The Defendant’s KRW 15,213,580 as well as the Plaintiff’s annual rate from August 21, 2014 to January 15, 2015, and the following.

1. The following facts may be admitted in full view of the purport of the entire pleadings and arguments in each entry or video of Gap 1, 2, 3, 4, and 5, under no dispute between the parties or in full view of the following facts:

On May 15, 2009, the first floor No. 104 (hereinafter “instant building”) of the building No. 1 of Ansan-si, Seoul (hereinafter “the instant building”) was completed on June 30, 2009 on the ground of sale as of May 15, 2009. On October 13, 2010, the Defendant concluded a sales contract with the Plaintiff to purchase the instant building from the Plaintiff as a broker of licensed real estate agents D for purchase amounting to KRW 260,000,000 (hereinafter “the instant sales contract”) or the instant sales contract.

B. B. Before the conclusion of the instant sales contract, E operated the instant building with the trade name “F”, and the Defendant concluded the instant sales contract to operate a veterinary hospital from the instant building. The Plaintiff and the Defendant, at the time, did not regard the sale and purchase of the instant building as the supply of goods if a comprehensive transfer or takeover, which comprehensively succeeds to all rights and obligations with respect to the business from a licensed real estate agent, and sought explanation that value-added tax is exempted, and entered into the instant sales contract on the condition of comprehensive transfer or takeover, stating that the matters of the instant special agreement are conditions of comprehensive transfer or takeover, and that value-added tax is separately agreed to be imposed when a comprehensive transfer or takeover

C. The Plaintiff received KRW 50,000,000 as the down payment on the date of the instant sales contract, and received the remainder of KRW 210,000 from the Defendant, and simultaneously completed the registration of ownership transfer on December 22, 2010 for the instant building on the ground of the instant sales contract.

The Plaintiff entered into the instant sales contract under the condition of comprehensive transfer and takeover, and did not pay the value-added tax for the sale of the instant building, and the date of entering into the sales contract.