1. The lower court, based on its stated reasoning, deemed that Defendant C is liable to pay to the Plaintiff KRW 1.155 million in total, plus KRW 950 million in the debt amount of the Promissory Notes and KRW 950 million in the notarial deed, based on the facts as indicated in its holding, on the following grounds: (a) the meaning of Article 3 of the transfer and acquisition sales contract of this case as well as the details of the transfer and acquisition contract; (b) there is no indication of any obligation excluded from, or after, the settlement; (c) it is extremely exceptional that the Plaintiff’s settlement of accounts of, the proceeds from the sale of the instant building, despite any claims not repaid, and the remaining money, would be returned to Defendant C, the debtor, without appropriating its own claims; (d) it is extremely difficult for the Plaintiff to present financial data, etc. on its claims secured by the instant building; and (e) it is consistent with the Plaintiff’s assertion that the Plaintiff’s sale price of this case was fully appropriated to Defendant C’s sales price for the instant building, including 450 million won in total.