1. The Defendants are jointly and severally liable to the Plaintiff for 43,611,250 won and the interest rate of 15% per annum from March 11, 2017 to the date of full payment.

1. Facts of recognition;

A. While working as an employee of Defendant B Co., Ltd. (hereinafter “Defendant B”), the Plaintiff continued to receive wages between B and B on January 2014, the Plaintiff agreed to register the Plaintiff’s business with the “small President System,” and to pay for both the value-added tax and the income tax that Defendant B imposed on the Plaintiff while processing the accounting or tax treatment of the said business place.

(hereinafter “instant agreement”). (b)

On January 2014, the Plaintiff registered its business with the trade name “D”, and Defendant B bears the value-added tax and the general income tax imposed on the Plaintiff according to the operation of the said workplace from May 19, 2014.

C. Around October 2014, the Plaintiff retired from Defendant B.

Since then, Defendant B did not pay taxes under the instant agreement, the Plaintiff paid KRW 30,000,000 on November 22, 2016 to the Changwon Tax Office.

Meanwhile, due to the operation of D, the Plaintiff is delinquent in the amount of KRW 3,635,640, global income tax of KRW 9,975,610 for the business year 2015.

[Ground for Recognition] Defendant B: Each entry and whole purport of oral argument in the evidence Nos. 1 through 5, and 7 through 9 (including the serial number; hereinafter the same shall apply) deemed confession (Article 208(3)3 of the Civil Procedure Act): Defendant C

2. Determination

A. According to the above facts of recognition as to the claim against Defendant B, Defendant B is obligated to pay the Plaintiff taxes for the operation of D in accordance with the instant agreement, so Defendant B is obligated to pay the Plaintiff 43,611,250 won (=30,000,635,640 won) and damages for delay.

B. (1) In determining the Plaintiff’s claim against Defendant C, the Defendant C (hereinafter “Defendant C”) is obligated to pay the Plaintiff’s total of KRW 43,611,250 for the following reasons and delay damages.

(A) Defendant C is, in fact, the same company as Defendant B.