1. The Defendants are jointly and severally liable to the Plaintiff for 123,061,150 won and the period from May 17, 2017 to June 12, 2019.

1. Basic facts

A. The Plaintiff is a corporation that runs the manufacturing, wholesale, retail, etc. of clothing and clothing subsidiary materials. Defendant B registered its business with the trade name of “D” and operated D with the name of the father of Defendant B, and Defendant C operates D with the position of the president.

B. Around January 2017, the Plaintiff entered into a contract with the Defendants to produce and supply 20,055 points of clothing, such as 256,701,000 won (excluding value-added tax) (hereinafter “instant contract”), among which 11,732 points were supplied, and 2,600 points were returned. The remaining 8,323 points were supplied to E Co., Ltd. (hereinafter “Nonindicted Company”) at the request of the Defendants.

C. The Defendants paid the Plaintiff KRW 121,190,000 in total,00,00 on February 17, 2017, KRW 41,240,000 on April 24, 2017, KRW 7,000 on June 8, 2017, and KRW 22,950,00 on September 4, 2017.

On April 24, 2017, the Plaintiff and the Defendants drafted a detailed statement of product production described as “the total amount of KRW 256,701,00, additional tax separate, and the balance of KRW 165,301,000 shall be paid in cash until May 16, 2017 (the amount included in customs clearance expenses).”

[Ground of recognition] Facts without dispute, Gap 1 through 3, 5, Gap 4-1 and 2, the purport of the whole pleadings

2. Determination

A. 1) Determination as to the claim for the amount of goods: (a) The Plaintiff’s assertion is primarily the Plaintiff; (b) Defendant C is the actual operator of the Plaintiff; and (c) Defendant B is jointly and severally liable as the owner of the business; (d) Defendant B deducts KRW 121,190,00, which was already paid in addition to the value-added tax from KRW 280,546,500,000, excluding defective goods among KRW 256,701,150, 150, after deducting the amount of value-added tax from KRW 142,561,150, 250, which was returned again; and (e) Defendant B pays KRW 4,341,200, the total amount of customs clearance fuels paid by the Plaintiff to the Korea Customs Service due to the delay in the receipt by the Defendants (i.e., KRW 142,561,150, 200).