1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Determination on both arguments

A. In the instant case where the Defendant and C (hereinafter “Defendant, etc.”) agreed to jointly return 200 million won to the Plaintiff on July 28, 2005, a cash storage certificate (A) was prepared and delivered by the Plaintiff up to February 28, 2006, and there is no dispute between the parties, and thus, barring any special circumstance, the Defendant, etc.’s joint payment obligation against the Plaintiff is deemed to have occurred, barring any special circumstance, the Defendant asserts that the claim is a commercial claim.

However, regardless of the nature of the above claim, since the completion of the extinctive prescription depends on the nature of the above claim, it is the main issue of this case whether the above claim against the defendant et al. is a civil claim or a commercial claim.

(b) A person who prepares for a business prior to commencement of a commercial activity which is a false business objective, realizes the intent to engage in a commercial activity, thereby acquiring the qualification of a merchant at the time of preparation, as well as the initial ancillary commercial activity, which is an act for business purposes.

Such preparatory activities do not necessarily need to be expressed generally and externally by trade name registration, opening business advertisements, or attaching signboards, but if the other party can objectively recognize the intention of the business in light of the nature of preparatory activities, such as purchase of a store, acquisition of business, and employment of trade employees, such preparatory activities are ancillary commercial activities, and the provisions of the Commercial Act concerning commercial activities apply thereto.

In addition, the act of borrowing business funds cannot be deemed as an act of preparing commercial activities which are the object of business, in view of the nature of the act itself. However, the provision of the Commercial Act concerning commercial activities where "the subjective intent of the actor was prepared for business, and the other party was aware that the act was prepared for business by the explanation, etc. of the actor."