1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. Basic facts

A. The Defendant is a company established on January 18, 2010 in order to newly construct and sell a building D with 10 stories above the 4th ground (hereinafter “instant commercial building”) above the 1268 square meters above the 1268 square meters above the 4th ground and is a company established on January 18, 2010. The Plaintiff is one of the Defendant’s shareholders and internal directors.

B. The Plaintiff, upon the construction of the instant commercial building and the sale of the building, agreed to receive profits from the Defendant through the sale price, etc., and invested KRW 300,000,000 to the Defendant.

C. On November 19, 2012, between the Plaintiff and the Plaintiff, the Defendant concluded a sales contract (hereinafter “instant sales contract”) with the supply amount of KRW 1,05,23,000 of the second floor of the instant building (hereinafter “instant No. 201”) (i.e., KRW 346,80,000, value-added tax of KRW 644,030,000, value-added tax of KRW 644,030,000).

On November 5, 2014, regarding No. 201 of the instant case, the ownership transfer registration was completed in the Plaintiff’s name, and the total amount of KRW 47,190,180 (hereinafter “instant acquisition tax, etc.”) was paid by the Defendant as acquisition tax, etc. incurred in the process.

E. As to Article 201 of the instant case, the registration of creation of a collateral security (hereinafter collectively referred to as the “registration of creation of a collateral security”) was completed on November 5, 2014, with the maximum debt amount of KRW 588,00,000, the registration of creation of a collateral security bank consisting of the debtor, the plaintiff of the right to collateral security (right to collateral security) and the Korean National Bank, the maximum debt amount of KRW 103,000,000 on December 26, 2014, and the debtor, the defendant, and the mortgagee of the Newcheon Construction Co., Ltd.

F. Meanwhile, on September 15, 2014, prior to the completion of the registration of transfer of ownership in the Plaintiff’s name, the Defendant entered into a lease agreement with respect to subparagraph 201 of the instant case by stipulating that “35,000,000 won for lease deposit, monthly rent of KRW 2,00,000 for rent of month (excluding value-added tax), and from November 20, 2014 to November 19, 2017,” and received KRW 35,000,000 for lease deposit from E.

The Plaintiff is the Plaintiff.