A. In the event that a prepaid installment business operator transfers all of his/her business or is merged or divided with a prepaid installment business operator on October 1, 2013 (hereinafter “P”), the Defendant transferred the business of prepaid installment to P in accordance with the acquisition agreement entered into with P Co., Ltd. (hereinafter “P”), and P succeeds to the status of the prepaid installment business operator. In the event that the prepaid installment business operator transfers the entire business or is divided into a prepaid installment business operator, the company surviving the merger, the company established by the merger, or the company incorporated by the merger, or the company that succeeds to the entire business of the prepaid installment business operator.

Provided, That where a person who intends to succeed to the status falls under the grounds for disqualification under Article 20, he shall not succeed.

Since the defendant succeeds to the status of the defendant, the defendant's obligation to return the cancellation refund to its members is borne.

Even if P does not succeed to the status of the defendant, since all rights and obligations of the defendant's members under the transfer contract of this case were transferred to P, P bears the obligation to return the cancellation refund to the defendant's members.

Nevertheless, the judgment of the court below which found the defendant guilty of the charges of this case on the premise that the defendant bears the duty to return the cancellation refund.

B. The lower court’s sentence of unreasonable sentencing (fine 10 million won) is too unreasonable.

2. Determination

A. The following facts can be acknowledged according to the evidence duly admitted and examined by the lower court on the assertion of misapprehension of the legal doctrine.

(A) The Defendant is a company that provides funeral services based on prepaid installment contracts, and the lower court’s joint Defendant B around October 1, 2013.