1. Revocation of the first instance judgment.

2. The Defendant shall pay to the Plaintiff KRW 22,078,742 as well as its full payment from July 4, 2018.

1. Facts of recognition;

A. The Plaintiff operating “C” as a private business entity engaged in synthetic resin and plastics manufacturing business, etc., was issued a business registration certificate completed under the name of the Defendant with the trade name “E” from D, and was supplied with food packaging containers until December 29, 2017, and was not paid KRW 22,078,742 of the price for the goods supplied until December 29, 2017.

B. While trading goods as above, the Plaintiff issued an electronic tax invoice stating that E is the recipient of the goods, and received the price for the goods.

C. At the request of D, the Defendant, who is the Cho Jae-in of D, lent the name of D to allow D to conduct the E’s business registration under his/her own name. Accordingly, the E’s business registration was completed on January 10, 2016, and the E was closed on February 20, 2018.

[Ground for Recognition: Unsatisfy, A1 through 3 (including each number; hereinafter the same shall apply)

) Each entry in Eul evidence 5, part of Eul evidence of the first instance trial witness D, the purport of the whole pleadings

2. The party's assertion and judgment

A. Article 24 of the Commercial Act provides that “A person who permits another person to run a business by using his/her name or trade name shall be jointly and severally liable to pay to a third person who trades his/her own trade name and trade name to the third person as the business owner.”

According to the above facts, since the defendant permits D to use the defendant's name and operate the business, the defendant bears the responsibility of the nominal lender pursuant to Article 24 of the Commercial Act.

Therefore, the Defendant is obligated to pay to the Plaintiff the amount of KRW 22,078,742, and damages for delay calculated at the rate of 12% per annum from July 4, 2018 to the day of full payment, which is the day following the day of delivery of a copy of the instant complaint as sought by the Plaintiff after the end of the transaction.

B. The defendant's assertion 1 as to the defendant's argument did not participate in the operation of E at all, and the plaintiff D.