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

Purport of claim and appeal

1...

A. On December 16, 2009, the Plaintiff registered its business with the trade name C.

B. On October 29, 2010, the Plaintiff paid a total of KRW 7,973,440 (hereinafter “instant value-added tax”) imposed on the said business operator under the Plaintiff’s name.

C. The Defendant, after the Plaintiff paid the value-added tax of this case, remitted total of KRW 3.5 million to the Plaintiff from August 11, 2011 to November 6, 2015.

[Ground of recognition] Each entry in Gap evidence 1, 2, 4, and 5

2. Determination

A. 1) On May 24, 2010, the Defendant requested the Plaintiff to lend the value-added tax to the Plaintiff, and the Plaintiff lent the Plaintiff’s business registration name to the Plaintiff. The Defendant did not pay the value-added tax agreed to pay it under the Plaintiff’s business registration name, and the Plaintiff paid the value-added tax in this case inevitable. The Defendant agreed to pay the Plaintiff the said value-added tax, which the Plaintiff paid to the Plaintiff, as soon as possible. The Defendant paid 10,000 won per month (15% per annum) from November 6, 2015 to the Plaintiff. The Defendant did not pay the said interest, and the Plaintiff’s principal (the amount equivalent to the value-added tax in this case) is also refusing to pay the Plaintiff’s principal (the amount equivalent to the value-added tax in this case). Accordingly, the Defendant did not borrow the Plaintiff’s business registration under the Plaintiff’s name, and the Plaintiff did not actually agree to pay the Plaintiff’s business registration in lieu of the Plaintiff’s business registration.

On the end of 2009, the Plaintiff asked the Defendant that “I have to obtain bank loans from the Credit Guarantee Foundation,” and the Defendant only assisted the Defendant to sell the Plaintiff’s business.