1. The defendant's appeal is all dismissed.

2. The costs of appeal shall be borne by the Defendant.

3. The judgment of the court of first instance is subject to paragraph (1).

1. Basic facts

A. On July 23, 2014, Plaintiff B, based on the original copy of the mediation protocol with the executory power over the claim for the purchase price of steel goods against D, the Incheon District Court 2014Gahap53017, issued a seizure and collection order (In Incheon District Court 2014TTT22422) as to KRW 156,826,621 among the claim for the purchase price of steel goods against D, and Plaintiff B received a seizure and collection order (in Incheon District Court 2014TT2422) as to the claim against D on August 28, 2014. Plaintiff A received a seizure and collection order (in accordance with the executory order for the purchase price of steel goods against D, 197,431,415 won among the claim for the purchase price of steel goods against D’s Defendant based on the original copy of the execution order for the purchase price of goods.

(1) Each of the instant collection orders was served on the Defendant around each time, respectively. Each of the instant collection orders was served on the Defendant.

B. On September 1, 2014, the Defendant partially repaid the Defendant: (a) transferred the ownership of each of the instant claims amounting to KRW 46,412,025 (including taxes), including the sn beam beamline (350 x 350), and KRW 47,884,122 (including taxes), including steel plates (12 x 8 x 20), to Plaintiff B; (b) paid part of the instant claims for collection; (c) deposited KRW 45 million to the Plaintiffs on September 16, 2014; and (d) KRW 45,00,500,000 as indicated in the evidence 3-1, 2 of subparagraph 3, including KRW 500,00,000, as the transfer fee.

The transfer of KRW 8,587,975 to Plaintiff A on September 19, 2014, and KRW 7,115,878 to Plaintiff B, respectively, appears to include KRW 8,588,475, and KRW 7,116,378, as stated in Category B-1, 2, and KRW 500, respectively.

As repayment of each of the collection claims in this case, each of the plaintiffs paid a total of KRW 100 million.

C. Despite the fact that the amount received from the Defendant as above was KRW 100 million, the Plaintiffs to prepare the Plaintiffs’ deposit slip are KRW 180 million on August 14, 2014, and KRW 180 million on September 19, 2014 for the Plaintiff A.