A. On November 5, 2014, the Plaintiff determined the period of repayment to the Defendant on November 30, 14, and received interest (one-month portion) KRW 10 million, and lent KRW 200 million to the Defendant.

On January 2015, the Defendant agreed to return the borrowed amount of KRW 200 million to the Plaintiff at the beginning of the first day.

(A) Of the above loans (or agreed money), the Plaintiff received KRW 50 million from the Defendant on December 2, 2014, and KRW 30 million on December 3, 2014, and KRW 82.5 million on January 19, 2015, the Plaintiff received KRW 10 million in cash on December 2, 2014, and received KRW 39,237,000 on December 2, 2014 (the Defendant issued one cashier’s checks on December 1, 2014). At that time, the Plaintiff received payment in kind equivalent to KRW 39,237,000 on electric wires and other goods.

Therefore, the Defendant is obligated to pay to the Plaintiff the remainder of the loans (or agreed money) KRW 68,263,00 (=200 million - KRW 82.5 million - KRW 10 million - KRW 39,237,000), plus interest KRW 10 million. 78,263,000 (or agreed money).

B. When the Defendant initially borrowed KRW 200 million from the Plaintiff, and it was anticipated that the said borrowed money would result in considerable profits by purchasing and resale the machinery and steel bars emitted from the removal of the D factory building with C, the Defendant, the Plaintiff, and C agreed to operate the said business as a partnership and convert the said borrowed money into the investment amount, but if any, divide the profit and loss into the share of 1/3.

The Defendant, etc. purchased the said machinery, steel bars, etc. but incurred a loss equivalent to KRW 180 million on the wind set at the time of resale due to the Plaintiff. Therefore, the Plaintiff, pursuant to the said agreement, should also bear the burden of KRW 60 million equivalent to the Plaintiff’s share out of the loss (=180 million won x 1/3).

Therefore, the defendant is obligated to return to the plaintiff the balance of the above investment amount of KRW 140 million (=200 million - 60 million). However, the defendant is obligated to return the amount of KRW 131,737,00 recognized by the plaintiff.