1. Revocation of a judgment of the first instance;

2. The Defendant-Counterclaim Plaintiff (Counterclaim Defendant) amounting to KRW 30,000,000 and this amount.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Facts of recognition;

A. On July 23, 2012, the Plaintiff entered into an asset acquisition agreement (hereinafter “instant acquisition agreement”) with the Defendant on the acquisition of assets from the Defendant to the 1,880,000,000 won (Additional No. 3) for the acquisition of the assets from the Defendant to the 1,880,000 won (hereinafter “instant acquisition”).

B. Under the instant acquisition agreement, the Plaintiff calculated the Plaintiff’s business title as KRW 805,00,000 among the assets of the instant marina, and the sales right as KRW 1,075,00,000, respectively. On December 31, 2012, the Plaintiff paid KRW 47,300,000 (including resident tax) for the said business title to the tax authority as a withholding agent.

C. Around January 7, 2013, the Defendant paid KRW 17,300,000 to the Plaintiff out of the transferred tax amount.

【Ground for recognition】 The fact that there is no dispute, entry of Gap's 1 through 4, the purport of whole pleadings

2. Determination on the cause of the principal claim: (a) The withholding system is a system indirectly realized by the implementation of the original tax liability that the original taxpayer bears by substantive law through the procedure of withholding taxes; and (b) the original taxpayer is exempted from the relevant tax liability due to the payment of withholding taxes in relation to the State; (c) in a case where the withholding agent pays the withheld taxes from the original taxpayer to the State without withholding taxes, it shall be deemed that the said withholding agent may exercise the right to demand reimbursement

(2) According to the above facts, the Plaintiff, who is the source taxpayer, paid the above withholding tax amount of KRW 47,300,000 to the State without withholding taxes, and the Defendant paid the above withholding tax amount of KRW 17,300,000 (= KRW 47,300,000 - KRW 17,300 - 17,300,000) and the above amount of tax to this effect after the date on which the Plaintiff paid the above amount to the State.