1. The Defendant’s KRW 62,468,866 as well as the Plaintiff’s KRW 5% per annum from May 17, 2019 to March 19, 2020.

1. Basic facts

A. From May 8, 2013, the Defendant jointly operated a knife restaurant between the Plaintiff and the Plaintiff in the name of “Echeon Store” from the first floor of the first floor underground in Gangdong-gu Seoul Metropolitan Government D, but entered into a partnership agreement between Plaintiff 20% and Defendant 80% of the share ratio. From May 8, 2013 to March 2016, the Defendant operated the Echeon Point from May 8, 2013 to March 2016.

B. After that, around March 2016, the Plaintiff and the Defendant closed the business of the Echeon Store, as the E head office was unable to renew the lease contract with Dcheon Store.

C. On July 23, 2013, the Defendant: (a) received the above restaurant from H, which operated the 1 and 2nd floor of building F located in Bupyeong-gu Incheon Metropolitan City, with the trade name of G, and registered the said restaurant as “I”; (b) registered the Korean food store business in the trade name of “J store”; and (c) registered the franchise restaurant business in the name of “J store”; and (d) operated the franchise restaurant business.

(hereinafter referred to as "I") d in total, of the operations of I and K.

On June 27, 2016, the Plaintiff entered into a lease agreement for the operation of the “E Western store” at Pdco, the second floor N of the building located in Seongbuk-gu Incheon Metropolitan City M, and registered the business with the trade name, “E Western store.”

E. The Plaintiff spent KRW 8,90,075,821 in total, including KRW 6,114,810,810, and KRW 27,075,821 in the amount of various taxes, such as value-added tax and income tax, and KRW 61,50,00,00 in the cost of restoring to its original state upon termination of a lease agreement.

[Basis] Facts without dispute, Gap's statements, Gap's statements, Gap's 1, 2, 7, 8, 16, 18, 19, 20, 27, 28, 38 through 41 (including each number), and the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s claim for reimbursement for the amount of value-added tax on the portion of the Plaintiff’s claim for reimbursement of the value-added tax is the value-added tax for sales accrued while operating Echeon Points.