A. Plaintiff A and Plaintiff B are married with Plaintiff A and B, and Plaintiff C are married with Plaintiff C, and the Defendant is a person who was married with Plaintiff C and was in the office of representative director of Plaintiff A and B, and Non-Party E (hereinafter “Non-Party E”) established in the year 201 and was dissolved in accordance with the Commercial Act on December 2015.

However, on March 2016, the plaintiff C filed a lawsuit against the defendant, such as divorce, and is pending in the lawsuit with the Seoul Family Court.

B. In managing the non-party company, upon the defendant's request, the plaintiff Gap and Eul made an investment in the non-party company (the plaintiff's assertion that the total amount of KRW 850 million between the year 2001 and the year 2009, and thereafter invested KRW 300 million in the year 201) was registered as the shareholder of the non-party company. On December 31, 2009, each share acquisition agreement of this case between the plaintiffs and the defendant that the plaintiff transferred all of the shares of the non-party company to the defendant. In other words, "the plaintiff transferred 200 million shares of the non-party company owned by it to the defendant 10 million won of acceptance price, the plaintiff Eul transferred the value of KRW 750 million of shares to the non-party company, KRW 350 million of acceptance price, KRW 700 million of shares, KRW 350 million of shares, and the defendant made a share purchase price to the non-party company 201 to 317."

According to the above share transfer contract, all of the plaintiffs' shares were registered to be transferred to the defendant, and the plaintiffs paid all the tax amount under the Income Tax Act and the Securities Transaction Tax Act on share transfer to the tax authorities.

[Reasons for Recognition] 3, 7, and 8 (including paper numbers), the result of the Plaintiff’s personal examination, the purport of the whole pleadings

2. Determination

A. The Defendant’s obligation to pay the share price under the instant share transfer contract is to each of the Defendant.