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

A. A. Around 2004, the network B (hereinafter “the network”) worked as an employee at the interior company of the name “E” operated by the Plaintiff. At the time, the interior company of “G” located in Gangdong-gu Seoul Metropolitan Government F (hereinafter “instant construction”) was under the name of “E” in the said Plaintiff’s operation.

B. With respect to the above “E” business establishment (hereinafter “instant business establishment”), KRW 15,927,900 of value-added tax for the first term of January 2004 and KRW 25,301,538 of global income tax for the year 2004 were imposed on the Plaintiff. As the said tax was not paid, the public sale procedure was conducted with respect to the Plaintiff’s H land owned by the Plaintiff (hereinafter “instant real estate”), and KRW 15,750,000 of the sales price was decided on May 18, 2005, and KRW 15,114,030 among them was collected as taxes.

C. The Deceased died on November 5, 2014 during the instant lawsuit.

[Ground of recognition] Facts without dispute, Gap evidence 1 through 4, 6, 10, 17, Eul evidence 1, the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s assertion was made between February 2, 2004 and July 2004, and received in full the construction cost of KRW 440 million deposited in the deposit account in the name of the Plaintiff, but did not notify the Plaintiff, and the Plaintiff did not pay the tax imposed accordingly. The Deceased is liable to pay the amount equivalent to the tax to the Plaintiff.

In spite of the fact, it did not perform it.

As a result, the Deceased took advantage of the money equivalent to the above tax amount through embezzlement or breach of trust, the Deceased is liable to compensate the Plaintiff for the tax amounting to KRW 41,229,458 (the value-added tax + KRW 15,927,920 + the global income tax + KRW 25,301,538).

Therefore, Defendant D, the inheritor of the deceased, was 16,491,783 won (=41,229,458 won x 2/5 shares) that constitutes inheritance shares among the above money, and Defendant C was 24,737,674 won (=41,229,458 won x 3/5 shares).