1. The Defendants are jointly and severally liable to the Plaintiffs each of KRW 16,968,159 and the Defendants’ respective amount from February 13, 2015 to December 6, 2017.

Ⅰ. The following facts are found to the effect that there is no dispute or the entire pleadings, other than scriptive evidence:

1. At the time of June 23, 2013, the Plaintiffs agreed to operate a joint business by investing KRW 45 million in a “F” business entity operated on the Ulsan-gu E and the first floor (hereinafter referred to as the “instant business entity”) and starting a joint business from July 1, 2013.

2. The business contents of the instant company are as follows: (a) purchase of the company’s own will and operate a private company of the instant company; and (b) Defendant C was registered as the business owner.

- The amount of the plaintiffs' investment is as above.

- Of monthly sales, each of the plaintiffs and defendant D shall be distributed 22.5% each, and the defendant C shall be 32.5% each.

(Total 45 per cent of the plaintiffs, total amount of 5 per cent of the defendants), - Other expenses necessary for operation, all taxes imposed, insurance proceeds, etc., all damages and inventory assets incurred during operation, shall be borne and owned equally.

3. The terms and conditions of a notarized agreement on January 17, 2014 are as follows:

(4) On March 25, 2014, the Defendants notified the Plaintiffs of the purport that “the termination of a partnership agreement by March 31, 2014 shall be the end of the GIST funeral in the Gu of Busan.” Accordingly, there is no dispute as to the termination of the partnership agreement on March 31, 2014.”

Ⅱ. Determination

1. Of the property of the same kind of business that is appraised by investigating, arranging, and appraising the status of the partnership's property as of March 31, 2014 when the relationship between the original defendant and the original defendant on the basis of the allocation of residual property is terminated, there is no dispute over the settlement of the partnership relationship by the defendants holding the company'

[However, the business entity of this case has a cash sales in addition to selling Dog himself in Seowon and Nonghyup as one of the agricultural clubs, and the cash sales account book has been prepared and managed by the plaintiffs (see appraisal statement).