1. The plaintiff's claim is dismissed.

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

Basic Facts

The plaintiff and the defendant are all engaged in the broadcast program production business, etc., and are companies whose main business is the discovery, fostering and management of entertainers, content development, sale, etc.

On July 1, 2015, the Plaintiff and the Defendant drafted a written agreement (hereinafter “instant agreement”) with attached Form 1, the main content of which is to transfer and succeed all the Plaintiff’s intangible assets, vehicles, fixtures and popular culture artists (including practice students) to the Defendant.

On July 1, 2015, the Defendant paid KRW 1,312,545,455 to the Plaintiff, including KRW 1,312,55 on July 1, 2015, KRW 74,818,182 on July 29, 2015, KRW 37,727,273 on August 7, 2015.

[Reasons for Recognition] The Plaintiff’s assertion and the Defendant, separate from the instant agreement, concluded a contract with the same content as attached Table 2 (hereinafter “instant comprehensive acquisition agreement”), which is separate from the instant agreement, on the grounds that there is no dispute as to the non-contentious facts, the evidence Nos. 2-1, 12, Eul’s evidence Nos. 10, 14, and 16, the witness C’s testimony, and the overall purport of the pleading.

The Defendant’s total amount of KRW 1,312,545,45,00 paid to the Plaintiff is merely the payment of the purchase price under the instant blanket acquisition agreement. As such, the Defendant shall pay KRW 1,200,000 to the Plaintiff according to the instant agreement.

However, since the Plaintiff separately recovered KRW 270,000,000 among them, the Plaintiff sought payment of KRW 930,000,000 after deducting it in this case.

The Defendant’s comprehensive acquisition agreement of this case is a formal document made by the Defendant for the payment of value-added tax on behalf of the Defendant for the comprehensive acquisition of business after the formation of the instant agreement, and its substance is the same as the instant agreement.

Of the sum paid by the Defendant to the Plaintiff, KRW 1,200,000 paid to the Plaintiff on July 1, 2015, out of KRW 1,312,545,455, the amount that the Defendant paid to the Plaintiff was paid under the instant agreement. Therefore, the Defendant did not have to pay any more to the Plaintiff.

The instant blanket acquisition agreement is the instant case.