1. The defendant's notary public against the plaintiff is the law firm M&D General Law Office No. 278 of 2013.

1. Facts of recognition;

A. The Defendant demanded the Plaintiff to issue a notarial deed on the ground that the Defendant subrogated for the Plaintiff’s obligation to pay value-added tax.

Accordingly, on February 27, 2013, a notary public, on March 5, 2013, drafted a notarial deed of money consumer loan contract No. 278 of 2013 (hereinafter “notarial deed of this case”) to the effect that “the Plaintiff borrowed KRW 18,200,000 from the Defendant on March 15, 2013, with the maturity of maturity of maturity of maturity of KRW 18,200,00 from the Defendant, and if the Plaintiff fails to perform his/her monetary obligation, he/she is aware that there is no objection even if he/she is immediately subject to compulsory execution.”

B. On December 1, 2015, the Defendant issued a collection order for the attachment and collection of KRW 28,428,276 of the amount claimed under this Court No. 2015, No. 2015, No. 10634 against the third debtor, with the title of execution of the notarial deed of this case as the title of execution.

C. The Defendant reported the amount of credit based on the instant notarial deed as KRW 28,428,276 to KRW 28,428,276 in the distribution procedure conducted by the order to sell the deposited securities owned by the Plaintiff, and received dividends of KRW 6,872,852 out of August 31, 2016.

[Ground of recognition] Facts without dispute, Gap evidence 1, 3, Eul evidence 6 to 12, the purport of the whole pleadings

2. The plaintiff's assertion and judgment

A. The Plaintiff asserted and asserted as to the amount of debt of the instant notarial deed was jointly engaged in the sales agency business with Nonparty C, and the Plaintiff incurred taxes in arrears in the process.

Around April 2013, the Defendant paid 18,200,000 won in arrears as such, and demanded the payment of 9,100,000 won, which is the part to be borne by the Plaintiff, among which the Defendant paid 18,20,000 won in arrears.

Accordingly, the Defendant is against the full amount of delinquent taxes in form, stating that “The Defendant shall not be forced to receive more than KRW 9,100,000,000, formally so as to show it to South and North Korea.”