All appeals are dismissed.

The costs of appeal are assessed against the plaintiffs.

The grounds of appeal are examined.

Based on its stated reasoning, the lower court, on the sole basis of the evidence submitted by the Plaintiffs, determined that the sales price under the transfer contract of this case was merely a formal level.

Inasmuch as it cannot be readily concluded that the value of the subject matter transferred was above KRW 110,00,000 at the time of entering into the instant transfer contract, Defendant V, a company, obtained property benefits and suffered property loss from WW, it is difficult to deem that the damage equivalent to the same amount was incurred.

Examining the reasoning of the lower judgment in light of the relevant legal principles and evidence duly admitted, the lower court did not err in its judgment by misapprehending the legal doctrine regarding the probative value of transfer of business and final and conclusive judgment under the Commercial Act, or by failing

Therefore, all appeals are dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.