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

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

1. The following facts are acknowledged as either a dispute between the parties or in full view of Gap evidence of 1 to 17, Eul evidence of 1 to 3, and the purport of all pleadings.

A. From December 8, 2017, the Plaintiff engaged in the insurance solicitation business upon being commissioned as an insurance solicitor (class: FP) by a DNA non-life insurance company (hereinafter “di-life insurance company”).

B. Defendant B, while engaging in travel agency business under the trade name of “D,” established Company E (Capital: 10,000,000) on April 20, 2018, and converted from an individual entrepreneur to a corporate entrepreneur (hereinafter “instant conversion into a corporation”) as its representative director. Defendant C, as the father of Defendant B, was appointed as the inside-house director of the E company.

C. The Defendants received consulting on the plan for tax saving from the Plaintiff during the process of the said corporate conversion (hereinafter “instant consulting”). During that process, the Defendants submitted to the Plaintiff a written consent for customer information management and subscription design, and a written prior examination application for the “non-dividend 10-year social life insurance” (hereinafter “instant insurance”) of the D non-life insurance (Defendant B’s monthly insurance premium: 1,800,000, and Defendant C’s monthly insurance premium: 2,500,000,000), but did not reach the insurance coverage of the instant case.

After the completion of the above incorporation under the consulting of the Plaintiff, the Defendants paid KRW 500,000 to the Plaintiff at the expense of the registration of incorporation.

2. The plaintiff's assertion and judgment

A. Plaintiff’s assertion 1) The Defendants received the instant consulting from the Plaintiff during the process of converting D into E corporation, and agreed to purchase the instant insurance in lieu of the consulting fee. (2) However, the Defendants did not purchase the instant insurance even after the said conversion was completed with the Plaintiff’s consulting.