All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

The lower court, based on its adopted evidence, found that: (a) on September 3, 2007, C Co., Ltd. (hereinafter “V”) transferred KRW 9.2 billion to the national bank account of H Co., Ltd. (hereinafter “V”); (b) on October 24, 2007, remitted value-added tax of KRW 920 million to the national bank account of H Co., Ltd. (hereinafter “H”); (c) on the ground that it is unclear whether H would be able to receive the transfer price of the instant business right from H Co., Ltd. (hereinafter “H”); (d) in light of the circumstances in which it was unclear whether H would be able to receive the transfer price of the instant business right from H Co., Ltd. (hereinafter “H”), the lower court agreed to receive KRW 100,000,000 on behalf of the Defendant Co., Ltd. (hereinafter “V”); and (e) agreed to receive KRW 9.200,000,000 in lieu of the instant business right to receive KRW 9.2 billion.

The judgment below

In light of the records, the judgment of the court below is just and acceptable, and there is no violation of the principle of pleading, violation of the rules of evidence, omission of judgment, etc. as alleged in the grounds of appeal.

Therefore, all appeals are dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.