1. The Defendant’s disposition of imposing non-tax revenue amounting to KRW 45,826,950 against the Plaintiff on October 4, 2019 shall be revoked.

2...

1. Details of the disposition;

A. On April 3, 2017, the Plaintiff concluded a construction contract with the Gangseo-gu Busan Metropolitan City (hereinafter “Gangseo-gu”) under which the Plaintiff entered into a contract with “B” (hereinafter “instant construction contract”) as the contract amount of KRW 130,225,500 on the date of commencement, April 5, 2017 on the date of completion, and August 2, 2017 on the date of completion.

B. On April 21, 2017, the Plaintiff received advance payment of KRW 52,922,100 under the instant construction contract from Gangseo-gu.

C. On August 21, 2019, the Defendant notified the Plaintiff of the termination of the instant construction contract and the implementation of other accounts on August 23, 2019.

On August 27, 2019, the Defendant notified the Plaintiff on August 29, 2019 that the Defendant would be deemed to consent to the content of other accounts calculated by the Defendant if it did not submit data on the details of other accounts by August 29, 2019.

E. On August 28, 2019, the Plaintiff sent a written statement of accounts for the instant construction work to the Defendant upon notifying the Defendant of the reason for the completion of the construction work.

F. On August 30, 2019, the Defendant informed the Plaintiff on September 3, 2019 that an inspection of the nature for others would be conducted at the construction site on September 3, 2019, and notified the Plaintiff that if not present, it would be deemed that the Defendant consented to the inspection.

G. On October 4, 2019, the Defendant paid KRW 45,826,950, which remains after deducting KRW 8,086,00,00, which was paid in advance to the Plaintiff, from KRW 52,922,10,00, which was paid in advance, until October 31, 2019, and issued a notice to notify the Plaintiff of non-tax revenue that is collected in accordance with the procedure for disposition on default of local non-tax revenue in the event that the payment is not made within the said period.

(hereinafter “instant notice of payment”) H.

On October 11, 2019, the Plaintiff cannot recognize the amount stipulated in the instant notice of payment to the Defendant, and the return of advance payment under the instant construction contract shall be resolved by civil litigation and shall not be collected according to the procedure for disposition on default.