1. The Defendant shall pay to the Plaintiff KRW 243,403,306 and the interest rate of KRW 15% per annum from August 26, 2016 to the date of full payment.

1. The parties' assertion

A. The plaintiff's assertion that "the tax imposed on the plaintiff due to the death of the deceased C (the plaintiff's husband and the defendant's father, hereinafter referred to as "the network")," deceiving the plaintiff, and caused the plaintiff to cancel D (hereinafter referred to as "the insurance of this case").

While the Defendant kept the cancellation refund money received from an insurance company 243,403,360 won (hereinafter “the cancellation refund of this case”), the Defendant did not use it to pay taxes imposed upon the death of the deceased and committed tort of arbitrarily consuming the entire amount without the Plaintiff’s permission.

Therefore, the defendant should pay to the plaintiff 243,403,306 won and damages for delay caused by the tort.

B. The Defendant’s assertion that the refund money for cancellation of the instant case was consumed by the Plaintiff.

2. Determination

A. 1) The Defendant paid the tax imposed upon the Plaintiff due to the death of the Deceased. As such, the Plaintiff’s rescission of the instant insurance contract under the Plaintiff’s name and paid the tax upon the cancellation refund. (2) On June 2015, the Plaintiff, along with the Defendant, visited the place of business of D Co., Ltd. and canceled the instant insurance contract. On June 2, 2015, KRW 243,403,306 of the cancellation refund of the instant case, was deposited into the account in the name of the Plaintiff (FF Bank G) on June 2, 2015.

3) The Plaintiff had the Defendant use the refund money for cancellation of the instant case for the payment of taxes imposed upon the deceased’s death while leading to the head of passbook and seal. While the Defendant kept the refund money for cancellation of the instant case, it was consumed at will instead of using it to pay taxes as above. 4) Meanwhile, the Defendant cancelled the insurance that was subscribed in the name of the deceased before the deceased’s death, and stored approximately KRW 1.8 billion of the cancellation refund money, and then, 50 million of which was kept to H, the first child of the deceased.