1. The Defendants are jointly and severally liable to the Plaintiff for 310,000,000 won and each year from April 1, 2013 to September 4, 2017.

1. Basic facts

A. The Plaintiff and Defendant B are siblings, and Defendant C is the spouse of Defendant B.

B. From July 1, 2006, Defendant B operated E in the name of the Plaintiff and D, and the above E discontinued around February 23, 2009.

C. On July 7, 2012, the Defendants drafted and provided to the Plaintiff a cash custody certificate with the following contents (hereinafter “instant cash custody certificate”).

Defendant B’s resident number: F’s loan amount: KRW KRW 30 million, borrowed from Plaintiff A on July 7, 2012, and the date of repayment will be repaid until the end of March 2013.

I would be subject to any punishment in the event that it is unable to repay the future.

On July 7, 2012: The borrower: the fact that there is no dispute over the defendant B and C [based on recognition], the entry of Gap evidence 1 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings.

2. According to the above facts of determination as to the cause of the claim, Defendant B agreed to repay KRW 310,000,00 to the Plaintiff on July 7, 2012 until the end of March 2013, and Defendant C may be recognized as a joint and several surety for the above Defendant B’s debt on the same day. Thus, the Defendants are jointly and severally liable to pay to the Plaintiff the amount of KRW 310,00,000 as well as the amount of KRW 310,000 from April 1, 2013 to September 4, 2017, when it is apparent that the delivery date of the copy of the complaint of this case is a delivery date of the complaint of this case, and damages for delay calculated at the rate of 15% per annum as prescribed by the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings from the next day to the day of full payment.

3. Judgment on the defendants' assertion

A. The Defendants did not borrow KRW 310,00,000 from the Plaintiff, and ② at the time, the Plaintiff prepared the cash storage certificate of this case on the condition that the Plaintiff should pay the unpaid taxes of KRW 310,00,000 with the knowledge that the unpaid taxes of KRW 310,000 were imposed on E, and actually, the unpaid taxes of KRW 227,095,370 were imposed on E, and thereafter, Defendant B paid part of the value-added tax imposed on E in the name of the Plaintiff and D around August 2015.