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1. The plaintiff's appeal is dismissed.

Reasons

1. The Plaintiff’s grounds for appeal cited in the judgment of the court of first instance are not significantly different from the allegations in the judgment of the court of first instance, and even if each evidence submitted to the court was presented to the court of first instance, the fact-finding and judgment in the judgment of the court of first instance are recognized as legitimate (According to the result of the court’s response to the order to submit taxation information to the director of the office of benefitingsan, the total amount of assets at the time of closure of the non-party company was KRW 400 million including approximately KRW 36 million of assets per unit, KRW 76 million of tangible assets such as machinery and apparatus, KRW 10 million of deposit, etc. However, the Plaintiff’s total amount of assets at the time of establishment of the Defendant company was KRW 43 million including KRW 43 million of assets per unit and KRW 5 million of deposit, and there is no special circumstance to see that the Defendant company’s assets were useful in the records, and it is difficult to find the facts or change the judgment of the court of first instance without any evidence.