1.(a)

Defendant B’s KRW 310,00,000 among the Plaintiff and KRW 10,000,000 among the Plaintiff, from July 26, 2012 to May 27, 2016.

Defendant B established and run housing construction and sales business, including service charges for indicating the claim against Defendant B, and the Plaintiff as a certified public accountant, entered into a contract for bookkeeping with Defendant B on June 2012. The Plaintiff determined the amount unpaid with Defendant B as KRW 2,0150,000,000,000, which was paid until July 25, 2012. However, around June 2014 and July 7, 2014, the Plaintiff was obligated to pay KRW 10,000,000 as at the present time after receiving the payment of KRW 10,000,000,000 from Defendant B, and Defendant B is obligated to pay the Plaintiff the amount of KRW 1,00,000 and the amount of delay damages from the following day to the date of payment by the date of delivery of a duplicate of the complaint in this case by July 26, 2012 to the date of delivery of the complaint in this case.

The Plaintiff, on October 1, 201, invested KRW 200 million in Defendant B’s business, to receive 30% interest or profit from the said investment. However, around June 2012, the Plaintiff agreed to pay the interest at the rate of 30% per annum from October 1, 201 to the date of full payment. However, the Plaintiff agreed to pay the interest at the rate of 30% per annum from October 1, 201 to the date of full payment.

Therefore, Defendant B is obligated to pay to the Plaintiff the loan amount of KRW 200 million and the interest accrued therefrom at the rate of 30% per annum from October 1, 201 to the date of full payment or delayed payment.

On December 201, the Plaintiff entered into a service agreement with Defendant B on the urgent measure of global income tax and the preparation of a report on global income tax, etc. to be incurred in relation to the development of Jung-gu Seoul, Jung-gu, Seoul, and agreed 10% of the amount of global income tax, but agreed on service fees.