1. All appeals by the Defendants are dismissed.

2. The costs of appeal are assessed against the Defendants.

Purport of claim and appeal

1.

1. The following facts may be found either in dispute between the parties or in full view of the statements in Gap evidence 1, 2, 3, Eul evidence 1, 5, 6, 9, and 10, the testimony of the first instance court E and the whole purport of the arguments.

① From January 1, 2010, the Plaintiff runs oil sales business in the trade name called D gas stations.

Defendant B Co., Ltd. (hereinafter “Defendant B”) was established on May 26, 2006 and was engaged in excursion ship business, etc.

Defendant C Co., Ltd. (hereinafter “Defendant C”) is a company established on August 23, 201 and engaged in sighting business, etc.

② On August 25, 2011, Defendant B entered into a contract to transfer all excursion ships, license for excursion ship business, entrance ticket, landing right, the right to use a ship, the right to use State-owned land to be adjacent to the ship, and other necessary incidental facilities.

(hereinafter “instant transfer of business”). (3) Defendant B operated business until September 30, 201, and Defendant C commenced business from October 1, 201.

④ From April 2, 2010 to September 28, 2011, the Plaintiff supplied Defendant B with oil, such as light oil for ship use, from time to time, and received from time to time.

As of September 30, 2011, the Plaintiff failed to receive the oil price of KRW 38,860,000 in total from Defendant B.

(5) From October 1, 201, the Plaintiff continued to provide the Defendant C with oil, such as light oil for ship use, from time to time (hereinafter “previous oil payment obligation”). The Plaintiff has also received from time to time payment for oil payment (the Defendant C’s payment obligation supplied with oil after October 1, 201 is referred to as “oil payment obligation after the transfer of the business”). 2. The determination on the cause of the claim on October 2, 201

A. The summary of the parties' assertion ① The plaintiff is jointly and severally liable for the payment under Article 44 of the Commercial Act by advertising that the defendant C has acquired the former oil payment obligation of the defendant C concurrently or that it should take over the obligation of the defendant B's business to the plaintiff.