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 following facts do not conflict between the parties, or can be acknowledged in full view of the purport of the entire pleadings in each entry of Gap evidence Nos. 2 and Eul evidence Nos. 1-2 through 2-8.

On December 27, 2011, the Plaintiff entered into a contract with the Defendant to transfer the right to transport a chartered bus operated by the Plaintiff to the Defendant at KRW 100,000,000 (hereinafter “instant transfer contract”).

B. The Defendant paid KRW 100,000,000 to the Plaintiff between December 27, 2011 and March 15, 2012.

2. The plaintiff's claim and its judgment

A. At the time of the instant transfer contract, the Plaintiff and the Defendant claimed that the Plaintiff paid only KRW 125,283,940 out of the above transfer price of KRW 170,00,000, the transfer price of KRW 100,000 for the bus transport business right itself, value-added tax of KRW 10,000 for the value-added tax of KRW 10,000,000 for the transfer of the ownership of the land for the land, and KRW 170,000 for the partnership cost of KRW 10,000 for the purchase price of KRW 125,283,000 for the above transfer price, and the Defendant is obligated to pay the remainder of KRW 44,716,060 for the Plaintiff.

Therefore, it is difficult to believe that the transfer price was KRW 100,00,000 in the transport business right itself at the time of the transfer contract of this case, and value-added tax of KRW 10,000,000 in the transport business right itself, and value-added tax of KRW 50,000 due to the transfer of the ownership of a branch-in vehicle, and KRW 170,000,000 in the partnership fee, and KRW 170,000 in the union fee due to the transfer of the ownership of a branch-in vehicle. The testimony of the party-in-court witness D, consistent with the Plaintiff’s argument, is limited to the statement that the transport business right of the chartered bus was transferred to KRW 100,00,00 in the sales contract prepared between the Plaintiff and the Defendant, and it is difficult to acknowledge the above facts solely on the basis of the statement of evidence No. 1, the Plaintiff’s assertion alone is insufficient, and there is no other evidence to acknowledge it.