1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On May 13, 2015, the Defendant: (a) leased the first floor of C underground in Jeju-si and operated the Dmapt; (b) concluded an agreement with the Plaintiff on May 13, 2015, on the premium and compensation for damages arising from the sub-lease of the said store; and (c) provided the Plaintiff with the premium to be paid KRW 450 million in advance.

B. On August 19, 2015, the Plaintiff agreed to bear an additional tax on the said premium with the Defendant, and E (States) whose representative director is the Plaintiff also prepared a written confirmation that the Plaintiff promised to pay the additional tax to the Defendant instead of the Defendant when demanding a tax invoice for KRW 450 million for the premium to be paid to the Defendant.

C. On September 30, 2015, the Defendant issued a tax invoice (value of KRW 409,099,910, value of KRW 40,909,09,090) on the premium of KRW 450,000,00,000, to the Plaintiff. On November 17, 2015, the Defendant reported the value-added tax and paid KRW 45,976,200 (including additional dues of KRW 2,35,500) to the tax office on May 2, 2016.

On May 20, 2016, the Defendant applied for the payment order for the above surtax paid by the Defendant against the Plaintiff and E (State) (No. 2016 tea. 1945). On May 20, 2016, the above court issued the payment order for the instant payment order between the Plaintiff and the Defendant on the payment order for KRW 45,976,200 and KRW 5% per annum until the date of service of the payment order, and 15% per annum from the following day to the date of full payment (hereinafter “instant payment order”). The Plaintiff did not raise an objection after being served on May 26, 2015, and the instant payment order between the Plaintiff and the Defendant was finalized on June 10, 2016.

[Ground of recognition] Facts without dispute, Gap 1, 2, 4, 5 evidence, Eul 4-8 evidence (including additional numbers), the result of the order of the head of Jeju Tax Office to submit documents, the purport of the whole pleadings

2. The plaintiff's assertion

A. The Defendant’s additional tax 45,976,200 won is imposed on 50% of the tax imposed immediately before, and is not imposed on the Plaintiff’s premium transaction, but on the sales of the entire Defendant.