2. The costs of the lawsuit are assessed against the defendant.

3.Paragraph 1.

A. In around 2010, the Plaintiff completed the registration of business in the name of C in order to conduct the same business as the Defendant.

The defendant operated the project by entering into a construction contract with the trade name C.

B. The Plaintiff was working in the position of the head of a department and performed part of the construction that the Defendant concluded. However, the Plaintiff left Korea from August 201 to November 201 and performed mainly from abroad.

C. The details of the unpaid amount of taxes imposed on the Plaintiff as a business title C are KRW 71,484,540 in total as follows.

(1) The amount in arrears in relation to the additional notice of revenue omitted for the year 2011 (2) 40,152,900 won of value-added tax and additional dues for July 201, 201 < Amended by Act No. 18,496,890 won of value-added tax and additional dues for January 201, 201; Act No. 1,834,750 won for the additional notice of revenue omitted for the year 2011; the purport of the whole pleadings;

2. The parties' assertion

A. Plaintiff 1) confirmed that the Plaintiff returned to the Republic of Korea in 2012 and confirmed that a large amount of taxes was imposed on the Plaintiff, and the Defendant agreed to pay the amount of taxes in arrears to the Plaintiff. Under the foregoing agreement, the Defendant is obligated to pay the Plaintiff the amount of taxes in arrears imposed on the Plaintiff, and the Defendant is obligated to pay the amount of taxes in arrears to the Plaintiff. 2) Even if the agreement is not acknowledged, the Defendant managed both profits and expenses while operating C independently, and accordingly, the amount of taxes in relation to C operation was borne by the Defendant and the obligation to pay the Plaintiff explicitly.

Since the Defendant did not perform the above obligation, it is liable to compensate for damages arising therefrom.

B. The Plaintiff and the Defendant jointly operated C.

It is unreasonable to claim the defendant to compensate for damages incurred in joint operation.

3. Determination

A. The plaintiff is delinquent in the course of the operation of C.