A. On September 2003, Plaintiff A entered into a trade agreement with “G” in the name of “E” and “G” from “S,” and “E” with liquefied petroleum gas and the wholesale and retail business, and “E” invested each real estate listed in the separate sheet (hereinafter “each real estate of this case”).

B. Upon purchasing H on April 2004 and expanding the business, Plaintiff A and E entered into a contract with Plaintiff A and E to make an investment in Defendant C with the third party to conduct the same business (hereinafter “instant agreement”). The share in the same business relationship was agreed to be 1/3, respectively.

However, for convenience, the plaintiff A and the defendant C lent the name of the wife of the plaintiff B and the defendant D, and prepare a partnership contract in the name of E, the plaintiff B, and the defendant D, while the plaintiff B and the defendant D were registered as joint business operators.

C. At around April 2005, E withdrawn from the partnership relationship under the instant partnership agreement.

Land among each real estate of this case was registered on May 24, 2005; building was registered on August 5, 2005; and ownership transfer registration was made in Defendant D on August 5, 2005.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 3, Eul evidence No. 1, the purport of the whole pleadings

2. Determination on the main claim

A. Plaintiffs 1) Plaintiff B and Defendant D made a verbal agreement with Defendant D on the portion of 1/2 of the instant real estate at the time of completing the registration of ownership transfer to Plaintiff B. Thus, Defendant D is obligated to implement the registration of ownership transfer in accordance with the said agreement. 2) The Defendants, from around 2005 to the Plaintiff, did not pay value-added tax on their own under the name of business operator G (the form of directly receiving gas from a large-type gas filling station) and did not pay the value-added tax, thereby paying it on behalf of the Plaintiffs. Accordingly, the Defendants jointly and severally agreed to the Plaintiffs for KRW 177,737,490 and delay damages after the delivery of a duplicate of the complaint.