1. The plaintiff's main claim is dismissed.

2. The plaintiff's rehabilitation claim against the defendant is 34,475,652 won and its objection.

1. Under the underlying facts, the following facts do not conflict between the parties, or may be acknowledged by comprehensively taking account of the overall purport of the pleadings in each of the descriptions in Gap evidence 1-4, Eul evidence 1-6, Eul evidence 7-1, 2, and Eul evidence 8-13.

The Plaintiff is a company to which D (hereinafter referred to as “D”) transferred its claim against B (hereinafter referred to as “B”) from D (hereinafter referred to as “D”), and the Defendant is a custodian who was decided to commence rehabilitation proceedings from the Seoul Rehabilitation Court (2018 Gohap10033) on February 27, 2018.

B. B’s rehabilitation procedures, etc. 1) as a company running a construction business, which was decided by the Seoul Central District Court (2012 Gohap72) on May 10, 2012. D was recognized as a rehabilitation creditor (hereinafter “the rehabilitation claim in this case”) in total of KRW 5,727,062, the principal amount of KRW 195,180,000 in the relevant procedure and interest amount of KRW 5,727,062 prior to the date of the decision to commence the rehabilitation (hereinafter “the rehabilitation claim in this case”).

2) Accordingly, the following was entered in the list of rehabilitation creditors as of July 2, 2012. B: (a) On September 25, 2012, B entered the same content in the list of rehabilitation creditors; (b) on October 10, 2012, upon obtaining authorization of the rehabilitation plan from the above court; (c) among them, the specific repayment plan for D was 200,907,062 won (148,671,226), 74% of the total repayment plan for D (148,67) shall be converted into shares; (d) the remainder of 26% (52,235,836 won) shall be repaid in cash; and (e) the amount of credit to be repaid was 68% (35,520,368 won) from the third year (2015) to the sixth year (2018), and the amount of repayment was 8,809,017 won (216,2716,2747) shall be repaid each year from the year (27) year).

3) According to the above rehabilitation plan, the above KRW 200,907,062 was converted into B. 4) B was completed on April 4, 2013 on the premise that repayment according to the rehabilitation plan could be made according to the rehabilitation plan. The rehabilitation procedure was completed on April 4, 2013, and the repayment was made to rehabilitation creditors, etc. according to the rehabilitation plan in the light of the funds in 2017, as seen earlier, from the rehabilitation court.