1. The Defendants are jointly and severally liable to the Plaintiff for KRW 1.387 billion and KRW 1.367.9 million among them, on October 31, 2015.

On August 5, 2015, the Plaintiff sold at KRW 1.55 billion the land and the building on the land (hereinafter “instant real estate”) in Suwon-gu, Suwon-si, Suwon-si, Defendant B (hereinafter “Defendant B”) to Defendant B. However, at the time of the contract, KRW 1.50 million for the first intermediate payment, KRW 200 million for the second intermediate payment on September 21, 2015, and KRW 450 million for the second intermediate payment on December 4, 2015, and KRW 690 million for the remainder on January 5, 2016, the Plaintiff paid each of the following amounts: KRW 50 million for the repayment of the lease deposit obligation on the instant real estate; KRW 18 million for the building; and KRW 18 million for the value-added tax on the building is succeeded to by the buyer; and the contract was concluded to receive the down payment from Defendant B; and KRW 500 million for the same day.

Upon delay in the payment of the first intermediate payment by Defendant B, Defendant C, the representative director of Defendant B, made on October 1, 2015 a letter of performance stating that “I, on October 7, 2015, pay the mid-term KRW 200 million to the Plaintiff, and I, on October 30, 2015, pay the remainder to the purchase price of the instant sales contract jointly and severally with Defendant B.

Since October 7, 2015, Defendant B and Defendant D agreed to pay the purchase price of the instant sales contract jointly to the Plaintiff on October 8, 2015, with a written statement of performance stating that “I, on October 8, 2015, make full payments of the purchase and sale balance of the instant real estate by October 30, 2015.”

Meanwhile, while Defendant B delayed the payment of the purchase price under the instant sales contract, the Plaintiff terminated the lease agreement on the first floor among the instant real estate, and returned the deposit amount of KRW 20 million to the lessee on behalf of Defendant B.

Therefore, the Defendants jointly and severally acquire the value-added tax of KRW 1.55 billion on the building of KRW 1.55 billion - the down payment of KRW 150 million - the down payment of KRW 150 million already paid to the Plaintiff - Defendant B.