1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Around June 2012, the Plaintiff’s assertion introduced himself as “certified tax accountant B” to the Plaintiff, and around March 2013, the Defendant also guaranteed C’s credit and qualification by stating that “B and C is a person with the same name and a person engaged in tax-related affairs,” and C had C use the Defendant’s name, resident registration number, cellular phone opened under the Defendant’s name, and the account under the Defendant’s name.”

Since then, the Plaintiff transferred the total amount of KRW 30 million to the Defendant’s account by having C expand its business, and delivered the corporate card and the credit card in the name of the Plaintiff, a corporation incorporated by the Plaintiff and C to operate a partnership business, to C for business use. However, C used the corporate card’s amount of KRW 5.8 million and the personal credit card’s amount of KRW 28.2 million for personal consumption, and had the Plaintiff pay KRW 7 million as the corporate office rent.

Therefore, the defendant is liable for damages arising from joint tort, since the defendant, together with C, caused property damage to the plaintiff by deceiving the plaintiff, and the defendant permitted C to use the defendant's name by providing the account in the name of the defendant, cellular phone, etc. and confirmed that C is "the defendant", and the defendant is liable for the name lending business under Article 24 of the Commercial Act or the user's liability under Article 756 of the Civil Act with respect to the business related to tax accountants. Therefore, the defendant is liable for the payment of KRW 71 million,

Even if the above liability is not recognized, the defendant used the total amount of KRW 30 million to the account in its name, and the defendant should return the amount equivalent to the above money to the plaintiff as unjust enrichment.

2. First of all, we examine the argument regarding joint tort liability, the nominal name holder liability, and the employer liability, and the evidence submitted by the Plaintiff alone, which the Defendant had C in the name of the Defendant.