1. The Defendant’s KRW 25,126,820 for the Plaintiff and KRW 5% per annum from May 26, 2008 to August 30, 2018.

1. Facts of recognition;

A. On July 1, 201, the Plaintiff (former: C) is a corporation mainly responsible for fire-fighting design, fire-fighting equipment planning, etc., and D (hereinafter “Nonindicted Company”) is a corporation incorporated by the Plaintiff’s partial division, which mainly focuses on fire-fighting systems inspection, etc.

B. From February 3, 199 to July 1, 2012, the Defendant is the Plaintiff’s representative director, from July 1, 2012 to June 30, 2013, as the Plaintiff’s employee (the vice-chairperson), and from July 1, 2013 to December 31, 2013, as the employee (the vice-chairperson) of the non-party company.

C. From June 2004, the Plaintiff established a branch office, the main business of which is the fire-fighting design in China, with the aim of saving personnel expenses, and employed local fire-fighting design personnel and performed the fire-fighting design work. The first three years, without a separate legal entity, belongs to the employees who lent the name of another legal entity operated by the Republic of Korea without a separate legal entity, and when the Plaintiff paid the benefits to the said legal entity, the said legal entity operated the said branch office by paying the benefits to the employees.

After that, around April 3, 2007, the Plaintiff established the “EN Corporation”, a Chinese local subsidiary (hereinafter referred to as the “KD branch”), and operated the Daed branch by entering into a production consignment agreement with Daedung branch and paying the operating expenses and personnel expenses of Daedung branch.

E. On June 5, 2007, the board of directors of the Plaintiff entered the architectural shop design business (hereinafter “instant business”) by employing Chinese human resources from the large branch office, and passed the proposal to add the Plaintiff’s architectural shop design business to the Plaintiff’s type of business and establish the design office.

F. Accordingly, the Plaintiff established a construction tax planning team within the Dae training branch, and on January 4, 2008, the Plaintiff’s subsidiary company F, Inc., Ltd. (hereinafter “F”), 500 million capital, out of 100,000 shares issued by F, 9,990 shares out of 10,00 shares issued by F.