1. The Defendants jointly and severally liable to the Plaintiff KRW 148,60,000 and Defendant A with respect thereto from April 26, 2016.

1. The judgment on the cause of the claim (Provided, That the creditor is the plaintiff, the debtor is the defendant) is liable to pay damages for delay calculated at the rate of 15% per annum as prescribed by the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings from April 26, 2016 to the day of service of the original copy of the instant payment order as to the amount of goods 148,60,000 won and the following day of service of the original copy of the instant payment order to the plaintiff jointly and severally, and the defendant B is liable to pay damages for delay calculated at the rate of 15% per annum as prescribed by the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings from April 22, 2016 to the day of full payment.

2. The Defendants did not purchase the instant public works machinery (SIUS-UL) from the Plaintiff, and the evidence No. 1, written between the Plaintiff and the Defendants, was made on the condition that Nonparty D ultimately takes over the obligation and the Defendants discharge the obligation. Since the Plaintiff did not approve the assumption of the obligation of D, the instant claim is unreasonable.

However, the following circumstances are revealed by comprehensively taking account of the overall purport of the arguments, namely, ① the Plaintiff issued a tax invoice of KRW 149,600,000 for the instant public machinery to Defendant A, the representative of E on January 29, 2015; and thereafter, Defendant A received value-added tax after reporting the purchase of the instant public machinery to the National Tax Service; ② Defendant A’s partner as Defendant A’s partner recognized the Plaintiff’s debt amount of KRW 148,60,000 on August 26, 2015; ② Defendant A’s partner as Defendant A’s partner, recognized the Plaintiff’s debt amount of KRW 148,60,000, and drafted a written statement of performance to repay the debt amount of KRW 148,60,00 until November 30, 2015; ③ thereafter, Defendant B was established on October 15, 2015; and the Plaintiff and the Defendants agreed to acquire the remainder amount of KRW 600,000.