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

The Defendants jointly and severally against the Plaintiff A, KRW 8,244,00, and Plaintiff B.

1. Basic facts

A. The F Co., Ltd. (hereinafter “former Company”) is a company established with Defendant C as its representative director for the purpose of the service security business. Defendant D was registered as an intra-company director and as an auditor.

B. Plaintiff A operated a stock company B, but around January 2012, the Plaintiff entered into a contract for transfer and takeover of a corporation (hereinafter “instant contract for transfer and takeover”) with the former company to acquire ownership and management rights of the former company (hereinafter “instant contract”).

C. At the time of the change, Defendant C issued to Plaintiff A a statement of assets and liabilities (Evidence A No. 8-1) that its liabilities including outstanding accounts, etc. are more than its assets as KRW 355,031,720, and that its liabilities including outstanding accounts, etc. are more than its assets as KRW 369,227,827,827, and that its liabilities are more than its assets. For the foregoing reason, Defendant C agreed that Defendant C bears the burden of value-added tax imposed on the Plaintiff for the amount to be paid to the Plaintiff by the Plaintiff for the foregoing reasons, and the Plaintiff and Defendant C signed the above statement of the current status stated above.

At the time of the instant transfer and acquisition agreement, Plaintiff A and the Defendants agreed to compensate Plaintiff A for the amount equivalent to 12 times the monthly payment of each of the respective customers (hereinafter “instant agreement”) if there is a customer (director, closure, sale, etc.) who does not have any actual transaction, even though the customer list was entered into as of February 10, 2012, the Plaintiff and the Defendants agreed to compensate Plaintiff A for the amount equivalent to 12 times the monthly payment of each of the respective customers (hereinafter “instant agreement”).

E. In addition, the Defendants are all generated in addition to those indicated in the financial statements of the company prior to the amendment of the instant transfer contract.