1. The plaintiff's claims against the defendants are all dismissed.

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

Basic Facts

The plaintiff is a person who carries on the manufacturing business, such as implied, etc. with the trade name "E" in Busan Seo-gu D.

The Defendants are married couple, and Defendant B is a person who engages in wholesale and retail business such as impliedly in the name of “G (H point)” and “G (I)” in Busan Jung-gu, and Defendant C is a person who engages in wholesale and retail business such as impliedly in the name of “K” in Busan Jung-gu, Busan.

On July 6, 2014, the Plaintiff traded to Defendant B an implied supply transaction, and on July 6, 2014, the amount of the unpaid goods payment to Defendant B amounted to KRW 80,000,000.

The Plaintiff and Defendant B continued to engage in an implied supply transaction, and the amount of debt payable to Defendant B was KRW 120,00,000 on July 14, 2015, KRW 187,137,700 on December 11, 2015, KRW 189,896,00 on April 27, 2016, KRW 189,036,610 on April 30, 2016.

The actual substance of the sale of goods is that G (H I/Representative Defendant B) is unable to repay at once because the implied balance of the sale in E (representative Plaintiff) is too many.

The actual contents of the tax are 180,000,000 won which were supplied with silents in E and has not been paid by February 20, 2017.

The actual accounts are as follows: (a) the actual accounts are settled for implied amounts supplied after March 20, 2017, without any outstanding amounts, at the same time from November 1, 2017 to each share, plus KRW 1,000,000 per share; and (b) there is an undertaking to pay the total outstanding amounts by not later than February 28, 2020.

Provided, That where a promise is made two or more times, the profit from division shall be lost, the remainder shall be paid in lump sum, and interest shall be paid at the rate of interest (15%) on this money in addition to this money.

The actual substance of the tax treaty promises to pay three times the outstanding amount in E and the outstanding amount in penalty if it was supplied and sold with the same kind of business or like product(s) in the absence of full redemption of the outstanding amount.

(I, H point).