A. Defendant P, Q, and R Co., Ltd. shared KRW 47,000,000, and its corresponding from March 16, 2015.

A. The status of the parties (1) Defendant RR Co., Ltd. (hereinafter “Defendant R”) is a company that newly constructs and sells an officetel with 482 households (hereinafter “instant officetel”) on the Seo-gu, Seo-gu and four lots of land (hereinafter “instant land”). Defendant Q is currently the representative director of Defendant R, and Defendant P is the former representative director of Defendant R.

(2) Defendant L and Defendant K are licensed real estate agents operating the mutual authorized brokerage office of “V real estate” in the Seo-gu in Gwangju, Seo-gu, U. 406, and Defendant M and N are brokerage assistants working in the above licensed real estate agent office.

B. (1) On March 23, 2012, Defendant R entered into a business agreement and an agency contract with the International Asset Trust Co., Ltd. (former trade name: International Trust Co., Ltd.; hereinafter “instant trust company”) regarding the new construction and sale of officetels.

(2) On March 23, 2012, Defendant R entered into a sale management trust agreement with the instant trust company (hereinafter “instant trust agreement”) in accordance with the instant business agreement, and on the same day, completed the registration of ownership transfer on the instant trust company’s business site due to trust.

(3) According to the instant business agreement and the instant trust agreement, the instant trust company manages the ownership of the instant business site and the instant officetel’s ownership in trust; Defendant R, in consultation with the instant trust company, shall conduct sales business, such as entering into a sales contract; and the instant trust company shall take charge of storage of the sales contract, the establishment of the fund management account, and the receipt and management of the sales price; however, the sales revenue shall be collected only in the agricultural bank account in the name of the instant trust company, which is the sales revenue management account designated by the instant trust company, and the sales contract shall be written.