1. The part of the judgment of the court of first instance regarding the loan claim shall be revoked.

The defendant shall be jointly and severally liable to the plaintiff with the co-defendant B of the first instance.

1. Basic facts

A. The parties to the contract established D Co., Ltd. (hereinafter “D”) with B as a partner of B, and run the housing construction sales business. The plaintiff as a certified public accountant was in charge of the entry of D’s account books, reporting of corporate tax, etc.

B. Around July 2012, the Plaintiff agreed between the Defendant and B to set up the service cost for the D captain’s work performed by the Plaintiff up to that time as KRW 20,150,000, and to pay the service cost up to July 25, 2012.

C. Around December 201, 201, the Plaintiff agreed to take measures against global income tax, etc. and to provide services by filing a report on global income tax, etc. with respect to the lease on the E-ground, Jung-gu, Seoul, where Defendant and B are newly built. The main contents of the agreement are as follows (Evidence A No. 4; hereinafter “instant service agreement”).

(2) On July 2012, the Plaintiff, around July 2012, determined the amount of service related to global income tax reduction as KRW 100 million between the Defendant and B, and the Plaintiff completed the above service on May 31, 2013.

[Reasons for Recognition] Unsatisfy, Gap evidence Nos. 1, 4, 19, 25, and the purport of the whole pleadings

2. Determination as to the cause of claim

A. According to the factual basis of the recognition of the above claim for service charges, such as bookkeeping fees, and service charges related to global income tax saving, the Defendant is jointly and severally liable with B, barring any special circumstance, in a case where several persons jointly and severally assumed the obligation to one or all of them due to the act that is a commercial activity.

Of the service cost of KRW 20,150,00,00, the remainder of KRW 10,150,000, which remains after deducting the amount of KRW 10,150,000 from the person who was paid the Plaintiff, out of the service cost of KRW 20,150,00,00 (=20,150,000 - 10,150,000), and the service cost of KRW 10,000,000 for global income tax,

(b)the allegation of the Party requesting the loan;