A. Defendant B came to know of the Plaintiff’s regular business through the introduction of a branch, and around May 2007, Defendant B introduced the insurance products of Defendant Puden Social Life Insurance Co., Ltd (hereinafter “Defendant Company”) to the Plaintiff via C.

B. After that, the Plaintiff was interested in the insurance products introduced by Defendant B, and consulted on the insurance products of Defendant B with Defendant B several times.

Defendant B introduced the instant insurance contract (hereinafter “instant insurance”) to the Plaintiff with the document “CEO RIK guarantee and REREREEN”, and recommended the instant insurance contract with the effect of corporate tax reduction because it is possible to cover the total amount of the insurance premium when subscribed to the instant insurance, so it is possible to cover the amount of the insurance premium in the account. The Plaintiff also presented the tax counseling data of the National Tax Service that the insurance premium of the guaranteed insurance contract, which the corporation is the representative director or the officer of the corporation, is included in the expenses of the corporation.

Among the contents introduced by Defendant B in relation to the instant insurance, the main contents are as follows.

Part of the surplus of business income of a corporation is legally re-investment and shall be formed as an uncertain future retirement fund.

· ensure the minimum amount of life of a member of his/her family in the event of his/her advanced disability or death due to a disease, accident, disaster, etc. before retirement.

- A corporation may reduce corporate tax, and a corporation's officer's income tax, which is not an earned income tax, may enjoy the tax reduction effect.

· make it possible to make advance donation plans for products that deviate from the comprehensive taxation of financial income.

Expenses for advantages and insurance premiums shall be recognized as corporate expenses and reduce the net profit per party and the corporate tax accordingly shall be reduced.

· It is non-taxable because it is paid as consolation money when an officer loses economic activities (Death or ancient disability).

· The retirement funds of the officers shall be prepared in the way that they enjoy the effect of the reduction of tax.

. Insurance premiums;