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

A. Defendant B, the representative director of D Co., Ltd. (in the case of the Plaintiff’s trade name before the change, and the name before the change, hereinafter “D”) entered into a corporate acquisition agreement with E on February 14, 2014, with the following content.

(1) Persons subject to sale: Full management rights and stocks (200,000 shares) of D, investments in a mutual aid association, etc. < Amended by Act No. 1251, Feb. 14, 2014>

(3) Terms and conditions of sale: excluding assets and liabilities subject to transfer, and guaranteeing, as a letter of performance guarantee of the seller, a seller's obligation for the overseas liabilities incurred after acquisition.

B. On February 20, 2014, Defendant B prepared a letter of performance guarantee for the following contents and issued it to E.

The defendant B transferred the whole issued stocks and the right to authorize the registration of construction business to you under the stock acquisition agreement, and if the following is different from the following matters or if the following is not fulfilled after the date of the transfer, the defendant B shall be held liable for damages arising therefrom and for all other civil and criminal liability:

6. Guarantee that there is no other liability, such as national taxes, local taxes, etc., in addition to the loan liabilities of mutual aid associations, and, even after transfer, it shall be immediately resolved when there occurs any problem of undetermined material costs, construction cost, salaries of officers and employees, retirement allowances and other foreign liabilities.

[Ground of recognition] Facts without dispute, Gap evidence 2, 3, Gap evidence 6-1, the purport of the whole pleadings

2. Plaintiff’s assertion and judgment

A. The plaintiff asserts to the following purport.

Defendant B reduced the total amount of remuneration, which is the calculation standard for industrial accident and employment insurance premiums, by not appropriating the employee's benefits and labor expenses in 2013, and paid underpaid the amount of industrial accident and employment insurance premiums.

Accordingly, the Korea Workers' Compensation & Welfare Service (Korea Workers' Compensation and Welfare Service) on March 24, 2016, with regard to unpaid industrial accident and employment insurance premiums in 2013, and this.