1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. Facts of recognition;

A. The Plaintiff is a company conducting funeral business by means of prepaid installment transactions as stipulated in Article 2 subparagraph 4 of the Installment Transactions Act (hereinafter “Installment Transactions Act”). The Defendant is a mutual aid association established with the aim of concluding a mutual aid agreement with the prepaid installment business operator pursuant to Article 28 of the Installment Transactions Act and compensating for advance payment, etc.

In concluding a mutual aid transaction agreement with a mutual aid association (hereinafter referred to as the "mutual aid association"), the mutual aid association's "mutual aid regulations", "e.g., advance payment calculation and payment settlement guidelines", "Advance return service guidelines", and "mutual aid payment regulations" shall be applied, and they agree to the following provisions:

(1) The period of a mutual aid transaction agreement under this agreement shall be from March 18, 2013 to March 17, 2014 (one year).

(2) The amount of the first request for limit shall be KRW 2,920,000,000 ( KRW 2,920,000).

Article 4 (Offset) Where a mutual aid company (including joint guarantor) falls under any of the following subparagraphs, the mutual aid association may set off the security paid, etc. (including contributions) against mutual aid money and other damages, etc. to its claims against the mutual aid company:

4. Where a mutual aid transaction agreement is cancelled (or terminated) (1) where a mutual aid contract is cancelled, a mutual aid contract contractor must provide a mutual aid association with money KRW 803,00,000 (hereinafter referred to as “this case’s security deposit”) in the name of security deposit in order for a mutual aid association to be paid in preference to other creditors of a mutual aid contract in relation to the conclusion of a mutual aid contract with a mutual aid association (hereinafter referred to as “mutual aid contract”). In the event of a mutual aid contract, a mutual aid contract contractor must conclude a special agreement with a mutual aid association (attached Form 1) in order for a mutual aid association to be paid in preference to other creditors of a mutual aid contract.

(2) A mutual aid contract shall be executed.