A. In full view of the overall purport of the pleadings as to evidence A evidence Nos. 1-1, 2, 3, and 2, the Plaintiff loaned KRW 15 million to Defendant B as of September 3, 2009 at the time of redevelopment of the period of reimbursement. On August 31, 2015, the Plaintiff loaned KRW 24% per annum, and the due date of payment was determined on December 31, 2015, and lent KRW 10 million on June 27, 2016; ② Defendant B lent KRW 20 million and KRW 15 million to Defendant B, and KRW 15 million in principal, the Plaintiff paid KRW 60 million in the name of the Plaintiff on September 20, 2016; ③ the Plaintiff could have used the Plaintiff’s credit card under the name of the Plaintiff; and ③ the Plaintiff paid KRW 36 million in the name of the Plaintiff on September 20, 2016 without paying acquisition tax under the name of the Plaintiff.

B. According to the above facts, Defendant B paid to the Plaintiff KRW 83,529,40 (i.e., KRW 64,500,000, KRW 1000,000 - KRW 15,000,000 - KRW 1,658,800, KRW 2,361,60) and KRW 5,00,000 among the above amount (i.e., KRW 60,000 on August 31, 2015 and KRW 30,50,000 on June 27, 2016, KRW 60,000 on the following day, KRW 15,500 on the loan and KRW 20,000 on the loan, KRW 60,000 on the loan and KRW 205,00 on the following day, KRW 16,505,00 on the loan and KRW 1605,000 on the following day of the loan payment.