(a) Defendant A, B, F, G, H, and I respectively KRW 4,045,80;

B. Defendant D and E shall be jointly and severally 4,045,800,000.

A. The Plaintiff was the executor and seller of the construction of new apartment units with 11 Dong Dong 498, Dong-dong 498 on the ground, including Jincheon-gun, Chungcheongnam-gun, Chungcheongnam-gun, and the Defendants were the buyers who concluded a sales contract with the Plaintiff for the apartment units.

B. However, as a result of the determination of the workout program around February 2009, the Nelim Industry Co., Ltd., a construction contractor of the said new apartment construction, the completion permission was impossible until March 2010, which is the scheduled occupancy date, the Plaintiff and the Defendants rescinded the sales contract for the said apartment. The said cancellation of the agreement was due to the Plaintiff’s fault. Therefore, the Plaintiff returned the total purchase price paid to the Defendants, and additionally paid the down payment amount as penalty.

C. However, the said penalty, as other income of the Defendants, was paid to the Defendants by the Plaintiff, who paid the penalty for breach of duty to withhold income tax, etc., but did not withhold income tax, etc. due to mistake. On May 29, 2015, the Plaintiff, as a withholding agent of income tax, etc., paid the Defendants KRW 4,045,80 on behalf of the Defendants, etc., KRW 4,045,80 on behalf of Defendant D and E, and KRW 6,021,40 on behalf of Defendant J.

[Ground of recognition] There is no dispute, and according to the purport of the whole entries and arguments of Gap evidence Nos. 1 through 5 (including the provisional number) as well as the above facts of recognition, the defendant A, B, F, G, H, and I are obligated to pay damages for delay calculated at the rate of 15% per annum as stipulated in the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings, from April 22, 2016 to the date of full payment of the complaint of this case, to the date of full payment, with respect to the amount of damages for delay calculated by 4,045,80 won for income tax, etc. paid by the plaintiff by the plaintiff.

2. Conclusion, the plaintiff's claim of this case is accepted as reasonable.