A. On December 4, 2015, Plaintiff A entered into a lease agreement (hereinafter “instant lease agreement”) with the Defendant under which the term of the lease deposit KRW 340 million from January 15, 2016 to January 14, 2018, the lease deposit KRW 340 million from January 15, 2016, and the rent monthly KRW 9.5 million from January 9, 201 (excluding value-added tax, the rent payment) with the Defendant.

B. At the time of the conclusion of the instant lease agreement, the Plaintiff and the Defendant agreed to establish a right to lease on a deposit basis with the Plaintiff, not the mother of this case, to secure the obligation to return the lease deposit.

In addition, in order to evade part of value-added tax imposed on the rent, the Plaintiff and the Defendant drafted a false lease contract for the purpose of submitting it to the competent tax office, and the Defendant stated that the rent is KRW 7 million per month (excluding value-added tax) and paid to the Plaintiff A the sum of KRW 9.5 million and value-added tax KRW 7 million per month.

C. By January 15, 2016, Plaintiff A received the full amount of deposit for lease from the Defendant and delivered this case’s franchise to the Defendant. The Plaintiffs completed the registration of establishment of chonsegwon (hereinafter “registration of establishment of chonsegwon”) from January 15, 2016 to January 14, 2018, after completing the registration of transfer of ownership on January 29, 2016 (Plaintiff A1/10 shares, Plaintiff B9/10 shares) on the real estate listed in attached Table No. 2, and on February 3, 2016, Plaintiff A completed the registration of establishment of chonsegwon from January 15, 2016 to January 14, 2018.

Since then, with respect to Plaintiff A’s share 1/10 as to the real estate listed in the separate sheet No. 2, the transfer registration was completed to Plaintiff B in sequence on November 22, 2016 and June 14, 2018. Accordingly, the entire real estate listed in the separate sheet No. 2 was owned by Plaintiff B.

(e).