2. The costs of lawsuit shall be borne by the Plaintiff.

A. The Plaintiff is a cooperative to promote the promotion of mutual welfare among its members as a general retail business of food and beverage products. The Defendant is in charge of accounting affairs while serving as B from around 2005 as the Plaintiff’s union.

On April 30, 2010, retirement was made.

B. (1) The Plaintiff Union was supplied alcoholic beverages from around February 2006 to the Non-School Co., Ltd. (hereinafter “Non-School”).

② Around June 2009, the non-school C demanded the Defendant to deposit the liquor price into the private account book as it provides the Defendant with a reduction of 15% of the supply price of alcoholic beverages. Accordingly, the Defendant paid KRW 70,547,058 of the liquor price by the private account book.

C did not pay the above liquor amount received from the Defendant to the private school, and C was subject to criminal punishment of one year and four months of imprisonment for the crime around 2009.

③ Non-academics filed a lawsuit against the Plaintiff Union by asserting that the liquor amounting to KRW 70,547,058 has not been paid at the Changwon District Court (2010dan18176) and claiming the payment thereof. The said lawsuit became final and conclusive to the effect that “the Plaintiff Union shall pay KRW 38,00,000 to the non-school.”

The Plaintiff Union paid 41,375,295 won in total to the cost of attorney fees, including the recommendation fee for reconciliation in the process of the above lawsuit.

C. In order to encourage the sale of the beer, the grant of a bounty to the Plaintiff Association.

② From September 5, 2008 to May 27, 2009, Liber remitted KRW 27,925,80 to the Defendant’s passbook and the Defendant’s wife D.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1-1 to 6, the purport of the whole pleadings

2. Determination

A. (i) The Plaintiff’s Plaintiff’s assertion-related tort committed by the Defendant’s tort, and the Plaintiff’s association used the exclusive passbook for alcoholic beverage transactions at the time of purchase of alcoholic beverages, and all alcoholic beverage transactions in accordance with the National Tax Service’s notice.