1. Defendant (Counterclaim Plaintiff) B and Defendant C jointly pay KRW 18,988,00 to the Plaintiff (Counterclaim Defendant).

2...

The main lawsuit and counterclaim are also examined.

1. Basic facts

A. Defendant B and Defendant C established and operated each of the F station from July 1, 2007 to D gas stations, from August 1, 2009 to E gas stations, and from August 15, 2010 to F gas stations in the form of Defendant C’s responsibility.

B. The Plaintiff, a certified tax accountant acting in the name of “certified Tax Accountants Office”, entered into a contract with the Defendants from July 2007 to July 154, 2000 won per month (including value-added tax) and the settlement fee for settlement of accounts with the content of computing according to the amount of sales. The Plaintiff entered into an additional contract with the same content as to E and F stations established thereafter, and then performed tax keeping and reporting agent duties for the above gas stations operated by the Defendants.

C. Meanwhile, as the system of bona fide return was introduced on February 10, 2011, the Plaintiff and the Defendants each year, on February 10, 2012, KRW 3.3 million for each gas station.

6. A service contract for verification of bona fide return was concluded up to 20.20, and from around 2014, the above fee was reduced to KRW 19.80,000 per each business entity.

The Defendants were supplied with oil from June 2009 to March 201 by G Co., Ltd. (hereinafter “G”). On February 8, 2013, H, which owned a promissory note claim amounting to KRW 300 million with respect to G, requested the Seoul Eastern District Court 2013TTB2354 to issue a seizure and collection order against G’s Defendant, and received a decision of acceptance from the above court on February 13, 201 (the above decision reaches the Defendant on February 18, 2013), and the same year.

5. 23. A lawsuit was filed against Defendant B, who is the business owner’s nominal owner, against the Chuncheon District Court 2013Gahap1181.

On January 14, 2015, Defendant B rendered a judgment ordering the above H to pay the unpaid oil price of KRW 266,160,000, and damages for delay. Defendant B’s objection to the said judgment was the Seoul High Court (Chuncheon) 2015Na361.