2. The costs of the lawsuit include the part resulting from the supplementary participation.

A. The Plaintiffs are companies with the objective of health food sales business, etc., and the Defendant is a company with the objective of insurance business, etc., and the Defendant’s Intervenor (hereinafter “Supplementary Intervenor”) is an insurance agency entrusted by the Defendant with the conclusion of an insurance contract, the receipt of insurance premium, etc.

B. 1) The execution of each of the instant insurance contracts was registered as the representative director of the Plaintiff A and the Plaintiff B (E, who is the subject of D) as the representative director.

A) Around 2013 when the sales of the Plaintiffs were remarkably increased due to the significant increase in the number of the Plaintiffs’ sales, and the method of preparing funds for emergency operation was sought. (2) From May 2013, F, an insurance solicitor and a certified tax accountant affiliated with an assisting participant, was in charge of taxation affairs such as filing and paying the Plaintiffs’ value-added tax, and bookkeeping, etc. However, around September 2013, 2013, G, who visited the office of Plaintiff A and worked for the office of Plaintiff D and office as the representative of Plaintiff A, can reduce corporate tax by treating the total amount of the premiums paid when the Plaintiff subscribed to death insurance with the company as the insured, the corporation as the policyholder and the beneficiary, and the amount of premiums paid after about nine years from the date of the conclusion of the insurance contract, recommended the Defendant to subscribe to the “Unpaid CEF insurance premium” under the name of the Plaintiffs. D agreed to do so.

3) On September 26, 2013, Plaintiff B subscribed to the Defendant through H, an insurance solicitor affiliated with the Intervenor, for the insurance contract amounting to KRW 83,500,000,00 (two insurance policies that would be paid upon death during the insurance period, KRW 5,001,650, and KRW 90,000, which would be paid upon death, monthly insurance premium, KRW 5,001,650 during the insurance period, and the Defendant’s acceptance of the above subscription on the same day.