1. The defendant-Counterclaim plaintiff's appeal and the defendant-Counterclaim claim filed in the trial are dismissed, respectively.

2...

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Basic facts

A. On January 14, 2011, the Plaintiff entered into a lease agreement with the Defendant to lease a building located in the Dong-gu, Chungcheongnam-gu, Seoul (hereinafter “instant building”) from the Defendant with a view to setting the lease term as KRW 20,000,000 from January 18, 201 to January 17, 2012, the lease deposit amount of KRW 20,000,000, monthly rent of KRW 1,000.

(hereinafter “instant lease agreement”). B.

The instant lease agreement was renewed every year after January 17, 2012, and the Plaintiff and the Defendant agreed to raise the monthly rent of KRW 1,400,000 after May 2013.

C. Around September 2015, the Plaintiff expressed to the Defendant that the instant lease agreement will not be renewed any more, and paid a fee to the Defendant by December 17, 2015.

Around January 23, 2016, the Defendant entered into a lease agreement with D, a new lessee, on the instant building. On February 10, 2016, the Plaintiff handed over the instant building to D.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 2, the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s assertion that the instant lease agreement had expired on January 17, 2016, and the Plaintiff performed the duty to return the leased object to the Defendant by transferring the instant building to D on February 10, 2016. As such, the Defendant is obligated to refund the Plaintiff the remainder of KRW 18,60,000,000 calculated by deducting the rent of KRW 1,40,000 from the lease deposit amount of KRW 20,000, which was overdue by the Plaintiff.

As a result, the principal lawsuit seeks the return of KRW 18,600,000 to the defendant.

B. Defendant’s assertion 1) The Plaintiff delayed payment of KRW 2,80,000,00 for the portion on January 1, 2016 and the portion on February 2, 2016 regarding the instant building. 2) The Plaintiff is the Plaintiff who is liable to pay value-added tax on the rent under the instant lease agreement. At the time of entering into the instant lease agreement, the Plaintiff is liable to pay rent to the Defendant.