2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

A. On August 201, the Plaintiff invested each of the KRW 40 million with Defendant and C and registered its business in the name of the Plaintiff on September 1, 2011, as “D” (hereinafter “instant main points”). However, the Plaintiff agreed to manage the said main points and distribute the profits therefrom, and registered its business on September 1, 201.

B. However, due to the poor operation of the main place of this case, the Defendant did not properly distribute the proceeds. The Defendant returned the amount of KRW 40 million to the Plaintiff and agreed with the Plaintiff to operate the said amount. On June 8, 2013, the said place of business in the name of the Plaintiff was closed.

[Ground of recognition] Uncontentious facts, Gap evidence 6, Eul evidence 1 and 2 (including paper numbers), fact inquiry results of the E-Tax Accounting Office of the court of the trial, the purport of the whole pleadings

2. Judgment on the plaintiff's assertion

A. As the Plaintiff’s assertion was insufficient to operate the main point of this case, the Defendant, from August 2012, decided to operate the said place of business independently, and returned the Plaintiff’s investment share. However, the Defendant did not pay taxes on behalf of the Plaintiff on the grounds that the Plaintiff’s business registration is maintained in the name of the Plaintiff while delaying the return of the investment share.

The amount is 4,193,970 won in global income tax in 2012, 2,642,020 won in global income tax in 2013, 494,540 won in global income tax in final return in 2012, 1,570,120 won in global income tax in 2013, and 9,057,660 won in global income tax in 2013 and 157,010 won in local income tax in 2013.

Therefore, the defendant is obligated to pay the plaintiff the above 9,057,660 won and damages for delay as damages for nonperformance.

B. Reviewing the determination, the Defendant independently operated the instant main points from August 2012, 201, only based on the fact-finding results with respect to Gap evidence 1 to 12, Eul evidence 1 to 4 (including each number), F’s testimony by the witness at the trial, and E-Tax Accounting Office by the court of the trial at the trial.