2. The plaintiff's claim as to the above cancellation part is dismissed.

A. C established the Plaintiff for the purpose of operating solar power generation business, electrical construction business, etc. in 2008 (hereinafter “Plaintiff Company”) and around April 2010, upon establishing the Plaintiff Company.

Specifically, C is in charge of solar power generation business, the defendant is in charge of general electrical construction business, and C and the defendant own 1/2 of the company's shares of the plaintiff company and is responsible for their respective fields of responsibility.

B. Accordingly, while implementing the electrical construction business under the name of the Plaintiff Company, the Defendant independently managed the previous North Korean bank account (Account Number: H) and the national bank account (Account Number: I; hereinafter “Plaintiff’s national bank account”) in the name of the Plaintiff Company as the deposit and withdrawal account related to the said electrical construction business.

C. Around January 2014, the Plaintiff Company and the Defendant decided to terminate the partnership business. Around February 15, 2014, an employee in charge of the Plaintiff Company’s accounting (D, E) and an employee in charge of the Defendant’s accounting (F) showed the settlement of accounts around February 15, 2014. Based on this, the Plaintiff Company (C’s agent) and the Defendant drafted an agreement on March 27, 2014 as shown in the attached Form.

(hereinafter “instant agreement”). D.

In accordance with the instant agreement, the Defendant transferred all the Defendant’s share to D that was designated by the Plaintiff Company on April 2014.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 3, Eul evidence 1 to 3, and Eul evidence 9 (including branch numbers), the testimony of the first instance court witness D, the purport of the whole pleadings

2. The assertion and judgment

A. A. The summary of the party’s assertion (1) of the instant agreement stating that “77 million won and settlement after the completion of construction of a golf course” in the Plaintiff Company’s assertion is “7 million won” as the Defendant’s existing debt of the Plaintiff Company, the amount of KRW 59 million, the Defendant’s existing debt of the Plaintiff Company, the value-added tax of KRW 33,817,387, and the Defendant’s payment of the value-added tax payable to the Plaintiff Company among the construction works that the Defendant received and executed under the name of