2. The costs of appeal shall be borne by each party.

(The main text of Article 420 of the Civil Procedure Act) Part 2. 3. 4-9 of the reasoning of the judgment of the court of first instance shall be added to the following:

A. The gist of the Plaintiff’s assertion is to pay 10% of the corporate tax imposed by the Defendant from the astronomical tax secretary as the contingent fee in a case where the lower judgment is reversed in the course of concluding the instant litigation delegation contract with the Defendant. However, the Defendant agreed to pay the value-added tax.

Since the Supreme Court rendered a judgment that reversed the judgment of the court below on July 24, 2014, the defendant is obligated to pay 121,48,017 won including the amount of value-added tax 10,443,652 won (i.e., corporate tax 1,104,436,527 x 10%) for the successful remuneration under the above agreement to the plaintiff (i.e., corporate tax 1,104,436,527 x 10%).

Of the reasons for the judgment of the court of first instance, five to five parts of the court of first instance shall be added as follows:

It is reasonable to view it.

Furthermore, taking into account the circumstances leading up to the acceptance of the case by the court of final appeal, the amount of the retainers and the amount of the contingent fees set forth in the instant litigation delegation contract, the Defendant agreed to bear value-added tax on the contingent fees (Evidence 1) and the Plaintiff’s efforts and expenses incurred in handling the instant appeal, it is reasonable to view the Plaintiff’s contingent fees under the instant litigation delegation contract as KRW 30,000,000, including the Defendant’s value-added tax burden.

3. According to the conclusion, the judgment of the court of first instance is justifiable, and all appeals filed by the plaintiff and the defendant are dismissed. It is so decided as per Disposition.