A. On November 10, 2010, the Plaintiff entered into an investment agreement with the Defendant to establish a company named “C Co. Ltd” to carry on financial business in Cambodia, and to jointly operate the said company, the Plaintiff entered into an investment agreement with the Defendant to contribute KRW 200 million and KRW 100 million, respectively.

B. On November 11, 2010, the Plaintiff paid USD 200,000 to the Defendant under the said investment agreement.

다. 피고는 2013. 8. 17. 원고에게 ‘캄보디아 D(D Co. Ltd)의 E 지분 2/3를 정리함에 있어 최초 투자금 미화 200,000달러 반환조로 캄보디아 꼬꽁주 스라이엠벌에 소재한 F, G 공동소유 애플망고농장의 지분을 20% 취득하기로 하고, 피고는 동 애플망고농장 지분의 처분 등 모든 권리를 위임받아 조속히 지분을 처분하여 투자금 200,000달러를 반환할 것을 확약하며, 투자금 반환에 따른 모든 책임을 본인이 지겠기에 본 각서를 제출합니다’는 내용의 각서(이하 ‘이 사건 각서’라 한다)를 작성하여 교부하였다.

[Ground of recognition] Facts without dispute, Gap 1 and Eul 2-2, the purport of the whole pleadings

2. Determination

A. As long as the formation of a disposal document is recognized as authentic, the court shall recognize the existence and content of the declaration of intent in accordance with the language and text stated in the disposal document, unless there is any clear and acceptable counter-proof evidence that denies the contents of the statement (see, e.g., Supreme Court Decision 2014Da1976, 19783, Feb. 15, 2017). Each of the instant documents contains a statement that the Defendant would return 200,000 dollars received from the Plaintiff and that the Defendant would bear all the responsibility for the return of the investment amount, barring special circumstances, the Defendant is liable to return USD 200,000 to the Plaintiff.

B. As to this, the Defendant’s obligation owed pursuant to the instant letter is accord and satisfaction with the obligation to transfer the shares of the pet farm to the Plaintiff.