1. The plaintiff's claim is dismissed.

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

1. According to the reasoning of evidence No. 3 and the purport of the entire pleadings by the Plaintiff, on September 5, 2011, the Plaintiff is recognized as having given a contract for “Dable block building construction works” to C Co., Ltd. with the representative director at KRW 2.5 billion (excluding value-added tax) and completed the construction on April 3, 2013, and the Plaintiff transferred KRW 45 million to E account by the Defendant’s mother on April 11, 2016.

2. As to the cause of the Plaintiff’s claim, on April 2016, the Plaintiff, while undergoing a tax investigation due to the construction of the said commercial building, was urged by the Defendant to make additional construction cost-related documents and return KRW 45 million to the Defendant’s mother’s account when he/she becomes aware of the tax amount to KRW 45 million when he/she received a demand to return the said additional construction cost-related documents. On April 11, 2016, the Plaintiff transferred KRW 45 million to his/her mother’s account at the Defendant’s request. Since the Plaintiff submitted the additional construction cost-related documents that the Defendant received from the Defendant to the tax office but did not have the tax reduction, the Defendant, in accordance with the said oral promise, asserts that the Defendant ought to return the said KRW 45 million to the Plaintiff.

However, there is no evidence to acknowledge that the defendant made a verbal promise to return 45 million won when he becomes aware of the tax reduction. Therefore, the plaintiff's above assertion is without any need to examine.

3. In conclusion, the plaintiff's claim is dismissed as without merit. It is so decided as per Disposition.