A. Defendant C is a person who was operating Nonparty E Co., Ltd. (hereinafter “E”), and Defendant B is an investor of the above E, who established and operated Nonparty F Co., Ltd. (hereinafter “F”) with Defendant C.

Defendant D is the spouse of Defendant C, and the Plaintiff is an investor who invested in the aforesaid F.

B. The Plaintiff and Defendant B made an investment contract between the Plaintiff and the Plaintiff to make an investment in the said F at the request of Defendant B. On December 30, 2011, the Plaintiff deposited KRW 200 million into the account designated by Defendant B. On January 3, 2012, the Plaintiff drafted an investment contract with the F, the representative director of the Defendant B, 200 million of investment amount, 200 million of investment amount, 200 of investment amount, 200 of investment amount, 200 of investment amount, and 200 of investment amount, and 200 of investment amount, which is in progress, with the content of Defendant B’s additional investment recommendation (hereinafter “first investment contract”). On March 23, 2012, the Plaintiff delivered KRW 370 million of investment amount to Defendant B on March 28, 2012, and on June 28, 2012, the Plaintiff and Defendant B’s representative director of the Plaintiff and Defendant B made an investment agreement with the content of investment amount (hereinafter “the investment amount”).

3) From February 2012 to June 2012, Defendant B paid to the Plaintiff the agreed investment profit amount. 4) Around October 2012, Defendant B demanded the return of the investment amount that the Plaintiff invested in the past to Defendant B, Defendant B drafted a certificate of borrowing KRW 570 million until November 30, 2012.

C. Defendant C’s crime of refund of value-added tax (1) is recommended to make an investment from Defendant C and obtain profits from making an investment in E. A. A. A. A. around September 2009, Defendant C established F and continued to engage in trade business, and the actual operation of the business was in charge of Defendant C. (2) The Defendant C was illegal in the manner of receiving the value-added tax illegally from the time it operated E.