1. Of the instant lawsuit, the part concerning the claim for confirmation by the actual business owner shall be dismissed.

2. The defendant shall pay to the plaintiff KRW 239,987,890.

1. Basic facts

A. The Plaintiff consented upon the Defendant’s request to lend the name of business registration from his wife.

On April 1, 2009, the Defendant: (a) registered a business as described in attached Table 1 with the name of “C” on April 1, 2009; (b) closed the business on February 28, 201; (c) registered a business as described in attached Table 2 with the trade name “D” on June 22, 2011; and (d) closed the business on June 19, 2013.

(hereinafter referred to as “each of the instant workplaces”) B.

With respect to the business of each of the instant workplaces, Kim Jong-do notified the Plaintiff that the Plaintiff shall pay KRW 147,698,560 in total as global income tax for the year 209, the second term portion, the second term portion, 2011, the first and second term portion, 2012, the value-added tax for the first term, 2010, 2010, 2012, and 2013 as listed in the following table:

(hereinafter referred to as “each taxation of this case”). Some of the notified tax amount was paid. At the time of the filing of the instant lawsuit, the delinquent tax amount was a total of KRW 239,987,890, including the additional dues.

Value-added tax amount notified of the tax items shall be 5,308,240,00,005, 5,050, 830, 940, 940, 940, 839, 672, 190, 2010, 208, 209, 207, 30, 974, 207, 97, 209, 207, 209, 305, 207, 97, 204, 205, 207, 97, 204, 97, 205, 207, 209, 305, 206, 97, 204, 207, 209, 306, 209, 205, 207, 209, 209, 2012.

2. Summary of the plaintiff's assertion

A. The Plaintiff is a nominal lender with respect to each of the instant workplaces.