1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Facts of recognition;

A. On September 27, 2013, the Plaintiff is the sale price of KRW 396,951,500 [the land price of KRW 232,485,00, and the building price of KRW 149,515,000” (hereinafter “first building price”) with the Defendant as to the building Nos. 301 (hereinafter “instant commercial building”).

) The sales contract (hereinafter “instant sales contract”) was concluded with value-added tax 14,951,50 won (including value-added tax).

B. Since then, the Plaintiff’s sales price of the instant commercial building was KRW 199,514,90 [the land price is KRW 116,851,00, and the building price is KRW 75,149,000 (hereinafter “reduction building price”).

) The Defendant agreed to reduce value-added tax (including value-added tax 7,514,900) (hereinafter “instant reduction agreement”) and received a written confirmation from the Plaintiff on October 4, 2013 that the remainder of the sales price under the instant reduction agreement was paid to the Plaintiff and received the remainder payment from the Plaintiff.

C. On October 4, 2013, the Defendant completed the registration of ownership transfer on the instant commercial building. The real estate register of the instant commercial building is indicated as KRW 396,951,500 in the initial sale price.

On November 8, 2013, the Plaintiff issued an electronic tax invoice calculated as KRW 7,514,900 on the value-added tax of the instant commercial building; however, on March 13, 2014, the Plaintiff issued a revised electronic tax invoice calculated as KRW 14,951,500 on the value-added tax of the instant commercial building.

E. Meanwhile, the buyers of B buildings including the Defendant promise to return the Plaintiff the amount of value-added tax for each unit (7,436,600 won in the case of the instant commercial building) related to the building B to the Plaintiff by December 15, 2013, and each owner of the building, including the Defendant, promises to return the value-added tax jointly and severally and severally to the Plaintiff at the time of the failure to return.

In addition, in preparation for the unredeemed, each owner of each subparagraph promises to transfer the passbook and seal of the additional tax refund account reported to the tax office to the Plaintiff by October 30, 2013, and the Plaintiff is the additional tax at the above passbook.