1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The plaintiff asserted that the plaintiff purchased the tugboat jointly with the defendant, purchased it in the name of the defendant first, and then purchased 1/2 of the shares from the defendant again.

The plaintiff bears value-added tax of KRW 37 million for the repair cost of a tugboat jointly owned by the defendant, and the defendant does not return the above value-added tax to the plaintiff even though it is refunded to the plaintiff. Thus, the plaintiff claims the return of the above value-added tax amount based on the mandatory's right to reimbursement of expenses, the manager's right to claim reimbursement of expenses under Article 688 of the Civil Act, the manager's right to claim reimbursement of expenses under Article 739 of the Civil Act

2. Comprehensively taking account of the respective descriptions of evidence Nos. 4 and 5, the order issued by the court of first instance to submit taxation information on the Seosan Tax Office and the purport of the entire pleadings, the Plaintiff’s order to submit taxation information and reply to the attached sheet and the entire argument regarding the repair cost, etc. of the vessels listed in the attached sheet shall be KRW 33 million around June 16, 2014; and

6. The fact that around 26.26.7 million won was each paid, and the fact that the amount of value-added tax was deducted as an input tax amount from the output tax amount for the first half of 2014 and each final return of value-added tax for the first half of 2015, which the Defendant paid as an entrepreneur.

However, comprehensively taking account of the aforementioned evidence, Gap evidence Nos. 1 through 3 and the purport of the entire pleadings, the plaintiff and the defendant agreed to purchase the ships listed in the separate sheet (hereinafter "the ship of this case") by bearing the purchase price of KRW 170 million each around March 26, 2014, and by making them registered in the name of the defendant, and they agreed to transfer 1/2 of the shares owned by the defendant to the plaintiff at any time when the plaintiff wishes. ② Under the aforementioned agreement, the defendant purchased the ship listed in the separate sheet, and the plaintiff would purchase 1/2 shares of the ship listed in the separate sheet from the defendant around February 14, 2014.