1.The judgment of the first instance shall be modified as follows:

Defendant C was 279,910,017 won and 189,583.

1. Basic facts

A. On June 20, 2005, Defendant C registered its business with the name of F, the representative of F, C (Defendant), the type of service business, wholesale and retail business, service (business related), and five items of business with trade, business management and management consulting (business guidance) at the competent tax office.

B. At around January 30, 201, Defendant C and Defendant D recruited 22 retail operators of “I Plet” on the third floor of H building J in Busan Shipping Daegu, 201, consisting of 22 parallel imports (a general importer, not an official importer with domestic monopoly sales rights, bringing goods into Korea through other distribution channels) clothes, shoes, and oral sales stores, including horses, and horses, on the third floor of H building J in Busan Shipping Daegu.

C. On May 16, 2011, Defendant C received KRW 300 million from the Plaintiffs as the representative of F, and from the Plaintiffs as the brand category deposit, and the following contents are as follows: (i) F is a management headquarters; (ii) the Plaintiffs are a special contract-based business entity; and (ii) the management headquarters manages and operates the supply of L (L; hereinafter “L”) clothes and miscellaneous articles to the special contract-based business entity; and (iii) the special contract-based business entity entered into a contract with the management headquarters to sell L goods supplied by the management headquarters to consumers:

(hereinafter “instant contract”). Article 2 (Status of Parties to the Contract) (2) The management headquarters is the relationship between the supplier and the person who is supplied with the special contract.

Article 3 (Matters to be Observed by Management Headquarters) The Management Headquarters shall comply with the following matters, in addition to the obligations provided for in this Agreement:

3. To provide operators with facilities for their stores and supply them with commodities or services at reasonable prices and costs;

4. To provide continuous advice and support for business activities carried out by a special agreement-based business operator and to indicate the special agreement points to be established by a special agreement-based business operator under this contract under Article 5 shall be as follows:

(1) Store name: I Paplet (3) the location of the store: Busan Shipping Daegu.