A. The Plaintiff supplied goods of KRW 17,538,380 to “C” as the representative by the end of 2012.

B. C filed a report on business closure on August 30, 2013 with the location of the place of business in the Chungcheong District Tax Office as “B” and “B,” and B operates the Defendant’s business opening on September 1, 2013 with the same trade name and location as that of the same place of business.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, witness B's testimony, purport of whole pleadings

2. Article 42(1) of the Commercial Act provides that, where a transferee continues to use a transferor’s trade name, the transferee is also liable to repay a third party’s claim arising from the transferor’s business, and whether the transferor is deemed to have a business transfer should be determined depending on whether the transferee is deemed to continue to engage in the same business activity as the transferor had continued upon the transferee’s transfer of functional properties as the source of revenue organized.

(See Supreme Court Decision 2010Da35138 Decided September 30, 2010). In full view of the following circumstances acknowledged as a whole by comprehensively taking account of the following circumstances, such as: (a) the Defendant reported the opening of a business at the competent tax office following the date when B reported the closure of its business; (b) the Defendant stated that B transferred the entire amount of KRW 130 million to the Defendant, instead of repaying the Defendant’s obligation to the Defendant; and (c) the Defendant provided that B transferred the entire amount of KRW 130 million, it can be acknowledged that the Defendant performed the same business activity as that it was transferred from B.

Therefore, pursuant to Article 42(1) of the Commercial Act, the Defendant is a transferee of business who continues to use the trade name, and as to the amount of KRW 17,538,380 for the goods, and the following day after the delivery of a copy of the complaint of this case, under the Act on Special Cases concerning the Promotion of Legal Proceedings, etc. from November 8, 2014 to the day of full payment