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

A. The Plaintiff holds a claim amounting to KRW 110 million against C Co., Ltd. (hereinafter “Co., Ltd.” for convenience omitted), and C holds a claim amounting to KRW 250 million against the Defendant.

B. Around August 2007, the Plaintiff received KRW 110 million from C out of the claim amounting to KRW 250 million against the Defendant of the said company.

[hereinafter] The above amount of KRW 100 million is KRW 10,000,000,000 (with no exception). C.

On December 21, 2007, the Defendant prepared a letter to the Plaintiff stating that “10 million won shall be repaid until January 31, 2008, and two months overdue interest shall be paid at the rate of 1% per month,” and delivered it to the Plaintiff.

After that, the defendant extended the repayment period of the claim of this case on the last day of February 2008, March 20, 2008, and April 4, 2008, but on the last day of April 29, 2008, the interest rate at the rate of 12% per annum from December 1, 2007 to March 20, 208, and the interest rate at the rate of 24% per annum from March 21, 2008 to the day of full payment.

“A letter of payment was drawn up and delivered to the Plaintiff.”

E. However, the Plaintiff did not receive the principal and interest of the instant bonds from the Defendant, and requested debt collection from D Co., Ltd. on December 3, 2008, and received a total of KRW 110 million from January 15, 2009 to November 9, 2009.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 5 (including a provisional number), the purport of the whole pleadings

2. Determination

A. According to the above facts, barring special circumstances, KRW 110 million, which the Defendant repaid in around 2009, was preferentially appropriated for the interest accrued from December 1, 2007 on the instant claim in accordance with the principle of appropriation for repayment. Thus, the Defendant appears to have paid the Plaintiff the total of KRW 44,820,289 and interest KRW 94,748,862, which remains after appropriation for the Plaintiff (the amount calculated on the basis of the Plaintiff’s filing of the instant lawsuit), and the above amount is 139,569,151 (the amount calculated on the basis of the time the Plaintiff filed the instant lawsuit).