1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The parties' assertion

A. The plaintiff's primary assertion is that the plaintiff lent a total of KRW 50 million to the defendants through E on behalf of the defendants, each of which is KRW 150 million. Thus, the defendants are liable to pay the plaintiff the amount of KRW 50 million and the damages for delay.

Preliminaryly, even if E is not an agent of the Defendants, the Defendants delegated the business of establishing a tax accounting corporation to E, and the Defendants borrowed money from the Plaintiff on behalf of the Defendants on behalf of the Defendants with such basic power of representation pursuant to Article 126 of the Civil Act. As such, the Defendants are obligated to return the said borrowed money to the Plaintiff. Furthermore, the Defendants actually used the said borrowed money to establish a tax accounting corporation, and thus, it can be deemed that E ratified the said borrowed money.

B. The Defendants asserted that they delegated the duties to establish a tax accounting corporation to E, and borrowed KRW 150 million from E to E under the pretext of capital, and repaid this to E. The Defendants did not borrow the above money from the Plaintiff.

2. Determination:

A. We examine whether the Defendants delegated the authority to conclude a monetary loan agreement to E as to the primary argument.

In full view of the purport of the arguments in the evidence Nos. 1-1, 2, 3, and 1-2 of the evidence Nos. 1-1, 1-2, and 1-2, the Defendants, as certified tax accountants, agreed to pay KRW 50 million to each of the capital in order to establish “tax accounting corporation F” as “tax accounting corporation F” (hereinafter “tax accounting corporation F” through a tax accounting corporation G), and then delegated the business related to the establishment of the tax accounting corporation to E who worked as the head of the office in which Defendant C operated, and requested lending or financing of KRW 150 million in total, while entrusting the business related to the establishment of the tax accounting corporation. The Plaintiff wired each of the above amount to the Defendants’ account known to E on August 3, 2009.