A. The Plaintiff’s father C and the Defendant, each of whom is the Plaintiff’s father, are as internal doctors specializing in the internal fire extinguisher and maths internal medicine, and as the motive for the university.

Around 2006, the Defendant operating the “In-B Department” and C, who had worked as a salary at another hospital, jointly agreed to open a specialized hospital. Around 2006, the ratio of investment and distribution of profits was 50:50, and the term of existence was 50:50, and a partnership agreement without setting the term of existence (hereinafter “instant partnership agreement”).

B. On June 22, 2006, the Defendant and C opened a business account (Account Number G; hereinafter “instant Dong business account”) in the name of the Defendant in the single bank.

C and the Defendant obtained credit and collateral loans of KRW 870 million in the name of the Defendant from Han Bank Co., Ltd. (hereinafter “I Bank”) to secure the loans, and created a collateral security (hereinafter “mortgage”) with respect to the instant hospital building with the maximum debt amount of KRW 780 million as to the instant hospital building, and on July 31, 2006, C provided a collateral security (hereinafter “the instant guarantee”) with a maximum amount of KRW 780 million as to the said loans.

C. On September 20, 2006, C and the Defendant purchased the E 6th E’s 6th E (hereinafter “instant hospital building”) from the hospital building under the instant business agreement, Cheongju-si, Goju-si, and completed the registration of ownership transfer under the Defendant’s sole name on October 31, 2006, and purchased medical equipment (it was also used by the Defendant). On October 17, 2006, C and the Defendant began to operate the instant hospital together with the instant hospital.

The Defendant managed the revenues and expenses related to the instant trade agreement through the instant trade account and prepared the relevant account books.

The defendant at the competent tax office.