1. The Defendant (Counterclaim Plaintiff) C: (a) KRW 7,573,500 to the Plaintiff (Counterclaim Defendant) and its related amount from July 31, 2013 to February 17, 2016.

1. Determination on the main claim

A. (i) Around March 2005, the Plaintiff agreed to pay 450 won per right (3,000 won x 0.15 x 0.45) as sales allowance to the Plaintiff (i.e., the fixed price of “F” written by the Plaintiff, and KRW 3,000, the price of “F” written by the Plaintiff, and KRW 1,800, the price of which is the price discounted by 40% from the fixed price to the Music Research Institute, etc. (i.e., the fixed price of KRW 3,000 x 0.6).

Defendant C sold 4,230 tickets from March 10, 2005 to November 28, 2006, and received sales proceeds, but Defendant C embezzled 5,710,500 won (=4,230 tickets x 1,350 won) to the Plaintiff according to the above agreement without paying the said sales proceeds.

B. As to the Plaintiff, the Plaintiff sent F directly to the pertinent music research institute, and received sales payment (the above KRW 1,800 per right) from Defendant C, and agreed that the Plaintiff would bring the remainder KRW 1,350 per right as sales allowance and bring the Plaintiff to the Plaintiff.

Around May 20, 2005, Defendant C operated the business of selling the Plaintiff’s F 50 shares in G Music Research Institutes (=50 shares x 1,800 won) to G Music Research Institutes, and the Plaintiff sent F 50 shares to the said Private Institutes.

Although the Plaintiff was paid the sales proceeds pursuant to the above agreement, Defendant C, instead of the Plaintiff, did not pay the Plaintiff the remainder of KRW 67,500,000, excluding KRW 22,500,000 (i.e., KRW 50 x 450), from that time, to October 5, 2005, without paying the Plaintiff a total of KRW 1,863,00,00 as seen in the separate crime list by the same method.

The Seoul Northern District Court of the first instance as follows.