1. The Defendants jointly and severally agreed to the Plaintiff KRW 38,235,970 and Defendant B with respect thereto from November 23, 2016, and Defendant C with respect thereto.

In light of the facts in the evidence Nos. 1 through 8, the defendants shall be liable to pay taxes to the plaintiff's mother D, and the defendants shall be liable to pay taxes to the plaintiff's mother D. If one of the defendants is unable to pay, the other part of the defendants shall also be liable to pay. ② The plaintiff's mother D demanded the plaintiff, one of his own son, to explain the above defendants's promise, and the plaintiff also allowed it to do so, and the plaintiff was also liable to provide the defendant with the passbook and seal in the plaintiff's name through D. ③ The defendants registered the plaintiff's name with the trade name "E" and operated the business from October 7, 2006 to June 30, 207, ④ the plaintiff shall be liable to pay taxes as of September 6, 2016.

According to the above facts of recognition, it is reasonable to deem that the Defendants agreed to jointly and severally bear the tax imposed on the Plaintiff. As such, the Defendants are obligated to pay damages for delay calculated at the rate of 15% per annum from November 23, 2016 to the date following the delivery of the instant complaint to the Defendants, as sought by the Plaintiff, and from November 27, 2016 to the date of full payment, Defendant C is obligated to pay damages for delay calculated at the rate of 38,235,970 won of value-added tax imposed on the Plaintiff.

Therefore, the plaintiff's claim is reasonable, and it is decided as per Disposition.