The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

For reasons indicated in its reasoning, the lower court recognized that the Plaintiff lent KRW 30 million to the Defendant, and determined that the Defendant’s claim against the Plaintiff was not allowed to offset the claim against the Defendant’s counterclaim against simultaneous performance.

Examining the record, the above recognition and judgment of the court below are just, and they do not err by misapprehending the legal principles on the principle of pleading, the provision of performance, and the burden of proof, or by exceeding the bounds of the principle of free evaluation of evidence in violation of logical and empirical rules.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.