A. On July 10, 2014, the Defendant, who is engaged in the drug sales business, sold drugs of “D” operated by C to a pharmacy, etc., and issued to C a balance certificate with the following content (hereinafter “instant balance certificate”) on July 10, 2014, in which the Defendant sold the drugs of “D” to the pharmacy, etc., and paid the balance after deducting his/her profits from the sales amount.

【잔고확인서】 - 성명 : B(피고) - 잔고금액 : 50,516,250원 - 상기 본인은 2014. 5. 25. 기준으로 거래처잔고를 확인하였으며, 확인된 잔고액은 D의 자산임을 확인한다. 만약 상기 본인의 퇴사 및 D의 사정에 의하여 정산을 필요로 할 시에는 지체 없이 D에 상기금액을 입금하여야 하며, 입금되지 아�을 시 보증보험으로 대체 정리한다.

B. Even after preparing the balance certificate of this case, the Defendant sold D’s drugs operated by C by June 2015, and the pharmaceutical price that was not paid as D by the end of August 2015 is KRW 47,850,149.

(A) Details of settlement of accounts for evidence Nos. 3 (c)

On December 15, 2015, the Plaintiff acquired all assets and liabilities by comprehensively taking over D’s business from C on December 15, 2015, and the copy of the instant complaint and the overall acquisition agreement stating the purport thereof was served on the Defendant on December 14, 2016.

【Ground of recognition】 The fact that there has been no dispute, entry of Gap's 1 through 4, the purport of whole pleadings

2. The assertion and judgment

A. According to the above facts of determination as to the cause of the claim, the defendant bears the obligation to pay the unpaid amount of KRW 47,850,149 to C, which is the operator of D, according to the balance certificate in this case and the subsequent pharmaceutical transactions. Thus, the defendant is based on the ratio of KRW 47,850,149, and the annual amount of KRW 15% as prescribed by the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings from December 15, 2016 to the date of full payment, which is the day following the day when a copy of the complaint in this case was delivered to the defendant.