1. The Defendant: (a) KRW 7,602,70 for Plaintiff A; (b) KRW 10,266,040 for Plaintiff B; (c) KRW 17,939,110 for Plaintiff C; and (d) KRW 23,249 for Plaintiff D.

1. Basic facts

A. A (J) on April 29, 2016, the sub-lease contract between the Defendant and the Plaintiffs: (i) 11.5% of the monthly total sales of K on April 29, 2016 (L separately from value-added tax); (ii) on January 14, 2016, 15% of the monthly total sales of M (N separately from value-added tax) C (P) 14% of the monthly total sales of M.O. 3, 2016 (excluding value-added tax); (ii) E (R) on April 8, 2016, 13% of the monthly total sales of Q.S. (excluding value-added tax); and (iii) on January 31, 2017, the sub-lease contract is sub-leaseed to each of the Plaintiffs’ respective above land rental buildings (T) 14% of the monthly total sales of M.M. 12% below the date of sub-lease contract.

On the other hand, in each sub-lease contract of this case, the sub-lease fee was agreed to pay monthly the amount calculated by multiplying the monthly total sales by the ratio of the table "lease fee" as below.

B. 1) The Plaintiffs submitted monthly sales records and accounting data to the Defendant. The Defendant confirmed the data, and deemed the amount recorded in the amount of value-added tax including the sales amount, as “total sales amount,” and calculated the sublease fee by the amount obtained by multiplying the amount of the said table by the ratio of the “lease Fee” column, and claimed for the payment of value-added tax by the said sublease fee plus 10%. 2) The Plaintiffs, upon the Defendant’s above request, paid the Defendant the sublease and value-added tax to the Defendant during the pertinent period of the “payment period of the hire” column as set forth below, and the amount is the amount of the sublease that was paid (the sum of value-added tax for the sublease fee)

The amount of rental fees actually paid, which is calculated by including value-added tax in sales, for the payment period of the original high-ranking loan, shall be provided.