1. The Defendants shall jointly and severally pay to the Plaintiff KRW 37,302,010 and the interest rate thereon from August 23, 2016 to the date of full payment.

Upon the request of the Defendants on April 21, 201, the Plaintiff registered the business under the name of the Plaintiff as “D”. The Defendants actually operated the aforementioned business from around that time, and the Defendants agreed to pay the Plaintiff various taxes pursuant to the above business registration. The Defendants are acknowledged by the following purport: value-added tax, global income tax, global income tax, health insurance premium of KRW 32,424,470,70,720, health insurance premium of KRW 1,716,050, employment insurance premium of KRW 92,220, employment insurance premium of KRW 1,368,50, and industrial accident insurance premium of KRW 1,368,50, among the tax amounts incurred while performing the above business in the name of the Plaintiff.

According to the above facts, pursuant to Article 57(1) of the Commercial Act, the Defendants are jointly and severally liable to pay to the Plaintiff 37,302,010 won in total, including taxes, insurance premiums, etc. in arrears due to an agreed amount or nonperformance (i.e., value-added tax and global income tax, KRW 32,424,470 in health insurance premium of KRW 1,700,720 in total, KRW 1,716,050 in total, KRW 92,220 in employment insurance premium of KRW 92,368,50 in employment insurance premium of KRW 92,220 in total, and damages for delay calculated at the rate of 15% per annum under the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings from August 23, 2016

Thus, the plaintiff's claim against the defendants is justified.