1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is a company with the objective of corporate base trading, etc., and the Defendant (Co., Ltd. prior to the change) is a company with the purpose of power transmission device, mechanical parts manufacturing, and sales business.

(b) the purpose and content of the base transaction and the transaction in the form of a company’s transaction means a transaction in which the company sells a set of non-performing assets or a set of surplus assets to the company specializing in the base transaction and, in return, receives, from the company specializing in the base transaction (hereinafter referred to as “TC”);

An enterprise may improve the financial value by recognizing the CC received after selling non-performing assets to the book price higher than the market price or to the estimated price of the enterprise as advance or advance payment expenses for accounting, and settle the accounts with Tendor, which receives part of the purchase price in accordance with the ratio designated by the Hendling specialized company when purchasing goods and services from the participating suppliers who entered into a contract for the TC use transaction with the Hendor.

C. The Plaintiff’s proposal, etc. 1) recorded the Defendant’s net loss equivalent to KRW 1.7 billion in the year 2013 due to the increase in loans and financing costs due to investment in a military plant, transfer of D’s partner company, the number of domestic manufacturing factories in Korea, and the expenditure of large-scale research and development expenses, etc., and KRW 3.6 billion in the year 2014, respectively. (2) The Plaintiff proposed the Defendant’s transfer transaction. The main content is ① the Plaintiff’s purchase of assets listed in the attached Table 1, which are assets A/S for the elevator reduction period (hereinafter “instant assets”) in the Defendant’s estimate, and KRW 1,53,904,888, which are the Defendant’s estimated price. ② After acquiring the instant assets, the Plaintiff concluded a consignment contract with the Defendant and entrusted the Defendant with the custody and management of the instant assets, ③ the sales of the instant assets, and ③ the Defendant’s entrustment.