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

In other words, the pertinent Defendant entrusted Defendant B with the right to operate the instant industrial company located in Yeongdeungpo-gu Seoul Metropolitan Government (hereinafter “D Industrial company”) that it operated, thereby resolving all issues related to the operation of the said industrial company.

However, Defendant B did not pay a total of 20,921,230 won of global income tax and value-added tax for the year 2003 (from January 1, 2003 to December 31, 2003) and paid it to the Plaintiff, who is the title holder of the above industrial company. Accordingly, Defendant B, pursuant to the agreement with the Plaintiff, Defendant C, as a partner or joint business proprietor, is jointly and severally liable to respond to the Plaintiff’s claim for reimbursement.

2. As to the Plaintiff’s aforementioned assertion, the Defendants asserted that the aforementioned claim of the Plaintiff is groundless since the Defendants decided to resolve the issue of tax belonging to the year 2003.

In light of the overall purport of the pleadings, the following facts are as follows: (a) from April 2, 2002 to December 31, 2002, Defendant B independently operated the industrial company of this case; and (b) around December 2003, the Plaintiff transferred the industrial company of this case to Defendant C with no dispute between the parties; and (c) in full view of the purport of the arguments as to the tax amount reverted to the year 2002, including the period of operation of the industrial company of this case, the penalty surcharge is imposed on the Plaintiff on the charge of purchasing false tax invoices; (b) the Plaintiff received only a certain percentage of the sales amount from the Defendants, and (c) the Plaintiff notified the Plaintiff that he would be in charge of the tax amount; and (d) the Plaintiff prepared a contract to transfer the industrial company of this case to Defendant C on April 2, 2002 to December 30, 202, the issue of the tax amount reverted to each of the Defendant C with each of the above facts described within the period of operation from April 2, 2000 to December 30.