1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. On January 29, 2014, the Plaintiff concluded a sales contract with the Defendant and the Plaintiff to sell to the Defendant at KRW 1,030,000 with respect to the sales price for the land for factories of 128 square meters and its ground, and 1/2 of the land for factories of 128-6 square meters in the same Ri 128-6 square meters (hereinafter “instant land and buildings”) (hereinafter “instant sales contract”).

B. The Plaintiff received the purchase price stipulated in the instant sales contract from the Defendant, and completed the registration of ownership transfer in the name of the Defendant on March 19, 2014 with respect to the instant land and building.

C. Meanwhile, the Plaintiff issued electronic tax invoices with the supply value of KRW 504,231,818, and value-added tax of KRW 50,423,182 on the instant land and buildings.

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 1, 3, 4, Eul evidence Nos. 2 and 3 (including branch numbers), the purport of the whole pleadings

2. The plaintiff's assertion and judgment as to the plaintiff

A. In concluding the instant sales contract, the Plaintiff and the Defendant agreed to pay the value-added tax on the transaction of the instant land and the instant building separately from the sales price (hereinafter “instant agreement”). As such, the Defendant is obligated to pay the Plaintiff the value-added tax equivalent to the value-added tax paid by the Plaintiff in addition to the sales price of the instant land and the instant building, and the Defendant is obliged to pay the Plaintiff KRW 51,159,130, which is the value-added tax equivalent

B. 1) Therefore, the issue of this case is ultimately whether the Plaintiff and the Defendant agreed to the instant contract during the process of concluding the instant sales contract. 2) In this regard, in a case where an entrepreneur supplies goods or services on which value-added tax is imposed in light of the general transaction practices, it is related to the relevant supply.