A around 2007, filed a lawsuit against the Plaintiff on the claim for loans with Sungwon District Court Sung-nam Branch 2007Gahap2097 and claimed against the Plaintiff for the payment of the above loan and interest or damages for delay on January 10, 2006, stating that “A lent KRW 352,00,000 to the Plaintiff on January 10, 206, who worked as president of the Plaintiff’s business.”

B. After having received the lawsuit as above, the Plaintiff concluded a delegation contract with the Defendant, a law firm (hereinafter “instant delegation contract”) and delegated the said 2007Gahap2097 case’s representation and the filing of a lawsuit and the representation of a counterclaim case to the Defendant.

C. The Defendant, as the Plaintiff’s legal representative pursuant to the instant delegation contract, disputed the Plaintiff’s claim in the instant case 2007Gahap2097. Meanwhile, the Defendant filed a counterclaim on behalf of the Plaintiff to claim damages (i.e., Suwon District Court Decision 2008Gahap4519, and sought payment of the amount equivalent to the said embezzlement and damages for delay, asserting that “A embezzled total of KRW 405,832,064 at the time when he works in the Plaintiff.”

The above court rendered a ruling on September 9, 2009 with respect to the above case 2007Gahap2097 (Mains) and the above case 2008Gahap4519 (Counterclaims) (hereinafter collectively referred to as "related case first instance"). It is difficult to recognize that A lent the above amount to the Plaintiff in light of the following circumstances: (a) It is recognized that “A remitted KRW 352,00,000 to the Plaintiff's account on January 10, 206, to the Plaintiff; (b) in view of the fact that “A remitted the money to the Plaintiff's account on January 10, 2006; (c) at the time of the Plaintiff's work, A managed the Plaintiff's funds using a variety of accounts in its name; and (d) transferred the proceeds to the Plaintiff's account; and (d)