1. Attorneys E and Defendant M in bankruptcy of the bankrupt corporation D, which is the taking over of the lawsuit by the plaintiff (appointed party)

Facts of recognition

F Co., Ltd. as the party to the contract (formerly changed on December 16, 2008: W, Inc., Ltd., hereinafter “F” or “W”) is a multi-stage seller, and D (hereinafter “D”) is a door-to-door seller.

(hereinafter referred to as “each company of this case”). G is the F’s representative director and D’s actual operator, and H, as the executive director in the F’s business administration sector, took overall charge of the management of members, center and branch offices of each company of this case under the direction of G.

I as the president of “AB” (hereinafter “P”), K as the P adviser and the president of “ Q”, and J as the P adviser.

Defendant L is an attorney-at-law who has been delegated by D with tax trials and administrative litigation on the refusal of the value-added tax claim, and Defendant M is an accountant who has filed an application for the rectification of value-added tax with delegation from D on the disposition of rectification of value-added tax, etc., and who has received some of the refund claims from D.

Meanwhile, the Plaintiff (Appointed Party) and the designated parties concluded a door-to-door sales contract with each of the instant companies to visit and sell goods supplied by each of the instant companies to consumers and receive prescribed allowances from the said companies.

A bankrupt trustee E (hereinafter referred to as “Plaintiff E”) who is a party to the lawsuit of the Plaintiff (Appointed Party) is appointed as D’s trustee in bankruptcy in D’s bankruptcy proceeding, and from the Plaintiff (Appointed Party) the revocation of the fraudulent act and the takeover of the lawsuit claiming restitution from the Plaintiff (Appointed Party).

The organization system and compensation franchiseF of each company of this case shall have six branches, such as Gangnam-gu, Busan, Gwangju, Incheon, Daejeon, Daegu, etc., and operate 62 centers nationwide.

From April 2005, only 57 centers were operated. Each branch office is a branch office of the head office for policy delivery, publicity, supervision of the center, etc., issued by the head office.