1.The judgment of the first instance shall be modified as follows:

The defendant shall pay to the plaintiff A KRW 300,000 and the defendant shall pay to the plaintiff on June 2017.

1. Basic facts

A. 1) On March 14, 2006, the Plaintiffs and the Defendant concluded a lease agreement with each of the following terms: (a) on the lease deposit amounting to KRW 20 million; (b) monthly renting KRW 1700,000; and (c) the lease period of two years (from March 14, 2006 to March 13, 2008).

(3) The plaintiffs and the defendant set up a so-called lease agreement to separate and reduce the monthly rent from the date of the above lease agreement. ① The plaintiffs set up a lease agreement to lease one-third of the commercial buildings of this case as KRW 10 million, monthly rent of KRW 300,000, and two years (from March 13, 2006 to March 12, 2008) respectively, and ② The plaintiffs' wife F shall set up a lease agreement to lease two-thirds of the commercial buildings of this case as KRW 10,000,000, monthly rent of KRW 500,000,000 and the lease period of two years (from March 13, 2006 to March 12, 2008) (hereinafter referred to as the "lease agreement").

(4) When the Defendant pays to the Plaintiffs a monthly rent for the instant commercial building after the conclusion of the said lease agreement, the Defendant and F deposited KRW 80,000,000,000,000 in the account under the name of Plaintiff B separately, and the remaining monthly rent was deposited in the account in the name of Nonparty G designated by Plaintiff B without value-added tax.

The Plaintiffs reported the monthly rent of KRW 80,000 as KRW 80,000,000 under the Multilateral Agreement, and accordingly, paid only value-added tax of KRW 80,000 calculated.

Since March 15, 2012, the plaintiffs and the defendant are the plaintiffs.