1. The Defendant: KRW 38,03,928 for the Plaintiff and the Plaintiff’s 6% per annum from March 12, 2017 to February 21, 2018.

1. In fact, the Defendant is a general taxable entrepreneur who operated a franchise store (E agency; hereinafter “instant franchise store”) that sells golf clothes and bags under the trade name “D” in Daegu-gu, Daegu-gu, 103 (hereinafter “instant store”).

On October 31, 2016, the Plaintiff entered into a comprehensive transfer and acquisition contract with the Defendant for the instant chain store (hereinafter “instant contract for transfer and acquisition of business”). The main contents are as follows.

Defendant A “A” and the Plaintiff “B”.

Article 1 (Purpose) The purpose of this Agreement is to take over all rights and obligations with respect to the business (the type of clothes and clothing) operated by “A” (the type of clothes and clothing) comprehensively pursuant to Article 6 of the Value-Added Tax Act.

As of the date of the business transfer under Article 2 (Succession to Business), all transaction partners who are in transactions with “A” shall accept and guarantee continuous transactions, and if “A” returns the products that were manufactured before and after the date of the business transfer, they shall take over under the responsibility of “B”.

However, all taxes and public charges (including national taxes and local taxes) incurred prior to the date of business acquisition shall be held responsible for A, and "B" shall ensure that all employees of A continue to work.

Article 3 (Transfer and Acquisition Assets and Record Date) “B” is to acquire total assets and total liabilities on the books of “A” as of October 31, 2016.

Article 4 (Evaluation of Assets and Liabilities) Assets and liabilities shall be the book value appropriated as of the date of transfer or acquisition in accordance with the corporate accounting standards.

Article 5 (Payment of Price for Transfer or Acquisition) "B" shall be paid on October 31, 2016 of "A" under Article 3 based on the balance calculated by deducting total liabilities from total assets on the financial statements for settlement of accounts on October 31, 2016.

Section 7 (Effect of Transfer or Acquisition) In principle, this Agreement shall take effect on October 31, 2016.

At the time of the transfer or acquisition of the instant business.