1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is a company whose purpose is the manufacturing business of automobile parts, etc., and the Defendant is the manufacturing and selling business of steel structures, and the Defendant supplied products such as monitors to the Plaintiff from April 2015.

B. On March 6, 2017, the Plaintiff concluded a pre-sale agreement with the Defendant on the purchase price of KRW 4,400,000 with respect to each real estate listed in the separate sheet (hereinafter “instant real estate”) owned by the Plaintiff for the repayment of the goods payment obligation to the Defendant, and completed the registration of the transfer of ownership claim to the Defendant on March 10, 2017.

C. On March 17, 2017, the Plaintiff and the Defendant concluded a substitute payment contract with the Plaintiff on the following grounds: “from January 17, 2016 to January 1, 2017, the Plaintiff’s obligation to pay for the goods unpaid to the Defendant is KRW 1,08,753,702; and the Plaintiff’s factory is transferred to the Defendant to repay the said obligation.”

On April 5, 2017, the Plaintiff and the Defendant changed the amount of the Plaintiff’s goods payment obligation to be paid to KRW 1,087,43,702 to enter into a payment for accord and satisfaction contract again. On the same day, the Plaintiff and the Defendant concluded a sales contract for the instant real estate (including value added tax on each building listed in attached Table 2 through (5) (hereinafter “instant building”) and “the sales contract for the Plaintiff’s cancellation of all the mortgage, etc. established on the instant real estate by the time of the transfer registration of ownership by the time of the transfer of ownership.” E. The Plaintiff completed the registration of ownership transfer on the instant real estate by the Defendant under the main registration procedure based on the provisional registration as of April 10, 2017 by the Busan District Court Vice-Support Kimpo-si, 2680 on April 10, 2017.

2. The parties' assertion

A. The Plaintiff is refunded value-added tax on the instant building to the Plaintiff at the time of the instant sales.