A. The Plaintiff, with a beauty artist’s certificate, is a person who registered the beauty art room in the trade name called “E” (hereinafter “E”), and the Defendant is a person who actually operated the beauty art room in this case.

B. On January 2012, the Defendant agreed to pay KRW 300,000 per month to the Plaintiff in return for the lease of the Plaintiff’s beauty artist qualification certificate and the Plaintiff’s business registration name.

C. On January 30, 2012, the Defendant: (a) registered the business under the name of the Plaintiff on January 30, 2012; (b) opened the beauty art room in the instant case; and (c) received deposits from F, G, H, etc.; and (d) caused them to conduct each business using the beauty art room facilities in the instant case.

around that time, the Plaintiff divided the business income with the Defendant by 50%, and the public charges, such as value-added tax, are agreed to be borne by the Defendant. After paying the deposit of KRW 7,00,000 to the Defendant, the Plaintiff independently operated the business using the facilities of the beauty art room in this case

E. On October 2, 2015, the Defendant closed the instant beauty parlors due to the aggravation of business, and as follows, failed to pay the value-added tax of KRW 2,982,830 (=1,985,830, KRW 997,000) imposed on the Plaintiff, who is the business owner’s title holder in relation to the beauty parlors, and KRW 5,567,02 of the global income tax for the year 2014 is expected to be imposed on the Plaintiff.

[Ground of recognition] Unsatisfy, entry of Gap evidence 1 through 6 (including additional numbers), each order of submission of taxation information to the director of the Busan District Tax Office and the director of the Ansan Tax Office, the purport of the whole pleadings

2. Determination on the cause of the claim

A. According to the above facts, the Defendant is obligated to pay the Plaintiff value-added tax of KRW 2,982,830, and global income tax of KRW 5,549,852 (=7,00,000 KRW 2,982,982,830, and KRW 5,567,022) due to the Defendant’s failure to pay the Plaintiff value-added tax of KRW 2,982,830 and KRW 15,549,852 (i.e., KRW 7,00,000).

(b) furthermore;