A. As from November 8, 2017, Defendant B’s KRW 6,000,000 and its related thereto:

B. Defendant C shall be KRW 4,000,000, and

A. On May 4, 2012, the Plaintiff entered into a construction contract with the netF and Busan GG (hereinafter “instant construction contract”) with the construction cost of KRW 180,00,000 (excluding value-added tax 10%) (hereinafter “instant construction contract”).

B. Thereafter, around May 10, 2012, the Plaintiff and the deceased F agreed not to pay value-added tax (hereinafter “instant agreement”) instead of failing to issue a tax invoice on the construction cost of the instant construction project by failing to file a tax return on the said construction cost.

C. The Plaintiff completed the instant construction, and the net F paid the Plaintiff the construction cost of KRW 174,00,000.

The Plaintiff filed a lawsuit against the deceased F for the payment of the unpaid construction cost of KRW 11,00,000 (including additional construction cost of KRW 5,000,000) by the Incheon District Court Branch Kimpo-si, 2016Gau1913 (hereinafter “instant prior lawsuit”). Following the death of the deceased F in the course of the instant prior lawsuit, the Defendants, the inheritor, taken over the lawsuit. On June 9, 2016, the Defendants paid KRW 7,50,000 to the Plaintiff, and the adjustment was established to the effect that the Plaintiff would waive the remainder of the claims.

E. However, on September 26, 2017, the head of Kimpo-si, who became aware that the Plaintiff did not file a tax return with respect to the instant construction project, notified the Plaintiff of the estimated notified tax amount of KRW 4,220,39, and the assessed value-added tax amount of KRW 18,00,000, plus the penalty tax, KRW 33,951,60,000, plus the assessed tax amount of KRW 2,493,00.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence No. 1, the purport of the whole pleadings

2. The Plaintiff asserted that the Plaintiff did not report the amount of tax on the instant construction in accordance with the instant agreement. The Defendants reported the amount of tax in violation of the instant agreement, thereby resulting in the Plaintiff.