A. Defendant A shall have a full payment of KRW 140,00,000 and KRW 40,000 among them, from March 10, 2015.

A. The Plaintiff’s failure to pay the value-added tax amounting to KRW 8,532,120,990 as of December 29, 2016.

B. M’s loan claim 1) M loaned to Defendant A, ① interest rate of KRW 25% per annum on March 10, 2015, and due date of repayment on September 10, 2015, ② the amount of KRW 100 million on September 10, 2015 was determined as interest rate of KRW 24% per annum and due date of payment on September 10, 2016. ② M lent to Defendant B, ① interest rate of KRW 24% per annum on March 17, 2015, and due date of payment on March 17, 2015; ② interest rate of KRW 24% per annum on August 12, 2015, KRW 200,000 per annum on March 17, 2016; and ② interest rate of KRW 250,000 per annum on August 25, 2015; and ③ the period of payment was determined as KRW 305,205.25.

3) Around August 2015, M lent KRW 100 million to Defendant C. 4) M lent to Defendant D a total of KRW 130 million from August 2015 to November 201 of the same year, and received reimbursement of KRW 50 million among them.

5) Defendant E is a criminal case against M on December 5, 2015 (hereinafter “related criminal case”).

The reference witness of the Incheon District Prosecutors' Office was present at the Incheon District Prosecutors' Office, and “M’s KRW 25 million around July 2015, ② KRW 30 million around August 2015, ③ KRW 70 million around October 25, 2015, ④ KRW 74 million around October 31, 2015, ⑤ KRW 100 million around November 3, 2015, and KRW 50 million borrowed from NM among the above amounts. Meanwhile, the Defendant E loaned KRW 50 million to M from September 1, 2015, to November 4, 2015, respectively. < Amended by Presidential Decree No. 26574, Nov. 27, 2015; Presidential Decree No. 26594, Sep. 1, 2015; Presidential Decree No. 26775, Nov. 27, 2015>

(7) On August 12, 2015, M lent KRW 5 million to Defendant G. 8) M lent KRW 5 million to Defendant H on August 12, 2015.

9) On August 12, 2015, M lent KRW 5 million to Defendant I. 10 million. 10) M lent KRW 12 million to Defendant J on September 15, 2015.

11 M sets forth on November 9, 2015 20 million won to Defendant K as the due date for repayment of two months from the date of borrowing.