1. The Defendant’s KRW 95,930,036 and KRW 86,578,813 among the Plaintiff’s KRW 144,00,00,000 from November 13, 2017.

1. Facts of recognition;

A. On April 21, 2016, the Plaintiff leased KRW 120 million to B tax accounting corporation (the Defendant in the representative director) at the interest rate of KRW 150 million, interest rate of KRW 15 million per annum, interest rate of KRW 15% per annum, due date of payment, July 21, 2016 (hereinafter “first loan,” “first loan”) and the Defendant guaranteed the obligation of the first loan to the said tax accounting corporation within the limit of KRW 140 million on the same day.

Since then, with the consent of the defendant, the plaintiff and the above tax accounting corporation changed the repayment period of the first loan to August 21, 2016 and changed to November 21, 2016.

B. On December 14, 2016, the Plaintiff entered into a credit transaction agreement with the said tax accounting corporation with a loan amounting to KRW 120 million with interest rate of KRW 150 million, interest rate of KRW 150 million, interest rate of delay damages, and interest rate of KRW 15% per annum, due date of repayment on December 14, 2017 (hereinafter “second loan”, “Second loan”) and repaid the first loan with the second loan.

(In practice, the above tax accounting corporation did not grant a loan to the above tax accounting corporation, but only repaid the loan in document form). However, at the time, the defendant did not guarantee the second loan obligation separately.

C. As of November 12, 2017, the above tax accounting corporation failed to repay loans to the maturity date of the second loan, the principal amount of KRW 86,578,813 as of November 12, 2017 and overdue interest of KRW 9,351,223 remain.

On the other hand, the damages for delay applied to the second loan is 15% per annum.

【Fact-finding without a dispute over the grounds for recognition, entry of Gap evidence 1 to 8, the purport of the whole pleadings

2. Although the so-called substitution, which performs existing obligations by providing new loans only formally without receiving funds, constitutes a separate loan, barring any special circumstance, the legal nature of the legal nature is a quasi-loan for consumption that still exists while maintaining the identity of the existing obligations. In such a case, a substitution between the obligee and the guarantor is made in advance by means of a new loan.