1. The claim of this case is dismissed.

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

1. Basic facts

A. From November 1, 2005, the Plaintiff permitted Nonparty C to operate the business under his/her name, and C operated the business under the name of the Plaintiff.

B. Since 2006, C failed to pay taxes, such as business income tax, imposed on the Plaintiff as a business titleholder.

Accordingly, around November 4, 2007, the Plaintiff drafted a letter of payment to the effect that the Defendant would pay taxes on behalf of the Plaintiff when it is unable to pay taxes by December 31, 2007 (hereinafter “instant letter of payment”).

C. The Defendant’s name is indicated in the column for guarantor of the letter of payment of the instant letter of payment, and the Defendant’s seal impression is affixed, and the Defendant’s seal impression is attached thereto.

Plaintiff

The tax imposed from 2006 to 2008 in the name of 93,280,700 is the tax in arrears.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 4, purport of the whole pleadings

2. Determination

A. The Plaintiff asserts that C is obligated to perform the guaranteed obligation on the ground that C was unable to pay the above taxes by the date of the agreement, and C did not pay the taxes by the date of the agreement.

In regard to this, the defendant asserts that the payment of this case was forged, and that it cannot be known that the tax claimed by the plaintiff should be borne by C.

(b) If the seal imprinted by the seal imprinted in the document is affixed to the signature affixed thereon, barring any special circumstance, it shall be presumed that the authenticity of the seal imprint was created, that is, the act of affixing the seal is based on the will of the person who prepared the document. Once the authenticity of the seal is presumed, the authenticity of the document shall be presumed to have been created. Such presumption is made by a person other than the person who prepared the document.