1. Of the judgment of the court of first instance, the part against the defendant exceeding the amount ordered to be paid below shall be revoked.

1. Facts of recognition;

A. On November 7, 2016, the Plaintiff, who operated the DMaart located in Guro-gu Seoul Metropolitan Government (hereinafter “instant Marart”), entered into a contract with the Defendant to transfer the instant Marart’s facilities and operating rights in KRW 140 million to the Defendant by means of the E’s brokerage.

B. From November 7, 2016 to November 26, 2016, the Defendant paid to the Plaintiff the sum of KRW 130 million (excluding the amount excluding the security deposit to be borne by the Defendant) with the acquisition price of the instant marina over three times, and received the instant marina from the Plaintiff around November 30, 2016.

C. Meanwhile, at the time of the Defendant’s acceptance of the instant marina, the Plaintiff paid 1,590,600 won for goods to F on behalf of the Defendant.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 7, Eul evidence No. 1, the purport of the whole pleadings

2. The assertion and judgment

A. According to the facts of the above recognition as to the cause of the claim, the defendant is obligated to pay to the plaintiff the amount of KRW 140 million which was not paid out of the transfer price of the instant marina, KRW 10 million which was paid out of the purchase price of the instant marina, KRW 1590,600 which was paid by the plaintiff on behalf of the plaintiff, and damages for delay on each of the said money, unless there are special circumstances.

B. The summary of the Defendant’s defense ① The Plaintiff and the Defendant paid KRW 6 million to individuals E, respectively, as intermediary fees, among the instant marina transfer contract. Since the Defendant subrogated for the broker fees of KRW 6 million to be borne by the Plaintiff to E, the above KRW 6 million should be deducted from the balance.

② In the instant marina, KRW 3.5 million was incurred, and the Plaintiff agreed to deduct KRW 2 million from the balance.

③ The Defendant paid on behalf of the Defendant the electric fee of KRW 2 million incurred prior to the date of delivery of the instant marina, and subsequently deducted the same from the remainder.

④ With respect to the amount of goods paid by the Plaintiff to F Co., Ltd., the Defendant’s value added tax and income tax on behalf of the Plaintiff.