A. Defendant C and Defendant D are jointly and severally liable for KRW 100,000,000 and the same on January 18, 2017.

A. From January 2013, Plaintiff B Co., Ltd. (hereinafter “Plaintiff”) engaged in the business of selling railroad supplies, such as railers and trees (hereinafter “Defendant E”) supplied Defendant E Co., Ltd. (hereinafter “Defendant E”), a company that manufactures, sells railroad supplies, etc. with rail railing works, and the Plaintiff Company and Defendant E agreed to pay the price for the goods plus interest of 24% per annum after 70 days from the date of the receipt of the goods by Defendant E.

B. Around September 4, 2014, where the transaction relationship with the above goods was continued, the Plaintiff Company transferred KRW 100 million out of the claim for the price of the goods to the Plaintiff under the consent of Defendant E.

Although Defendant E contests this, in light of the fact that: (a) the “Outward Sales and Advance Payment Book (Evidence 10)” (Evidence 10) that the Plaintiff Company supplied the goods to Defendant E and arranged the settlement of the price thereof, the KRW 100 million out of the total amount of KRW 112,713,205 was converted to the advance payment to Plaintiff A; and (b) Defendant E appears to have paid part of the interest of KRW 2% of the above transfer amount (Evidence 12, 13, 15, 19) and as seen below, Defendant E, the actual manager of Defendant E, prepared a loan certificate (Evidence 5) that promises to repay the above transfer amount on the premise of the above transfer amount claim of Plaintiff A, as seen below, it appears that Plaintiff A took over KRW 100 million out of the purchase amount of the goods against Defendant E by Defendant E, and that Defendant E clearly accepted this.

C. On November 7, 2014, Defendant E paid the Plaintiff Company KRW 4,912,005 of the remainder of the goods that remains after being transferred as above as of September 4, 2014, and settled the entire amount of the goods, Defendant E continued transactions from October 2, 2014 to settle the payment with the Plaintiff Company for the supply of goods. The transaction of goods is completed on August 23, 2016.