1. The Defendant’s KRW 302,00,000 and the Plaintiff’s annual rate of KRW 5% from September 7, 2018 to January 8, 2019.

1. Basic facts

A. The Plaintiff (formerly changed: C Co., Ltd.) purchased the instant real estate D (hereinafter “instant real estate”) in order to prepare a project site for a multi-family housing development project.

B. On March 23, 2016, the Defendant acquired the Plaintiff’s status as the purchaser of the instant real estate from the Plaintiff, and paid KRW 500 million as the acquisition price (hereinafter “instant acquisition price”) to the Plaintiff.

C. On July 15, 2016, the Defendant paid to the Plaintiff KRW 198 million, including KRW 30 million on September 23, 2016, KRW 10 million on September 23, 2016, KRW 60 million on November 4, 2016, KRW 10 million on December 1, 2016, KRW 5 million on December 9, 2016, KRW 198 million on December 28, 2016, and KRW 30 million on December 28, 2016.

The Plaintiff issued and delivered each tax invoice with the following contents to the Defendant:

The total amount of supply value on the date of preparation shall be KRW 10 million, KRW 110 million, KRW 10 million on November 4, 2016, KRW 50 million on December 9, 2016, KRW 50 million on December 5, 2016, KRW 30 million on December 28, 2016, KRW 30 million on December 3, 2016, KRW 33 million on December 28, 2016; the fact that there is no dispute over the grounds for recognition; the entries in subparagraphs B and 2, and the purport of the entire pleadings.

2. Summary of the parties' arguments

A. The gist of the Plaintiff’s assertion is that the Plaintiff was separately paid the value-added tax in addition to KRW 500 million for the acquisition price of the instant real estate while transferring the status of purchaser to the Defendant.

Therefore, since the Defendant paid KRW 18 million to the Plaintiff as value-added tax was paid out of KRW 198 million to the Plaintiff, the actual amount of repayment by the Defendant is merely KRW 180 million.

Therefore, the defendant should pay to the plaintiff the remaining KRW 320 million after deducting KRW 180 million from KRW 500 million, and damages for delay.

B. The summary of the Defendant’s assertion is an amount including value-added tax, provided that the Defendant shall pay 500 million won to the Plaintiff upon acquiring the status of purchaser of the instant real estate from the Plaintiff.

Therefore, the Defendant paid KRW 198 million to the Plaintiff.