1. The plaintiff's claim is dismissed.

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

1. Summary of the parties' assertion

A. The Plaintiff (1) and the Defendant concluded the following contracts with respect to the amount of income settlement.

The plaintiff performs the duties of concluding external contracts, producing and delivering printed materials, etc. concerning the defendant's printing business, and the defendant decides to take charge of accounting-related duties, such as receiving sales proceeds, paying deposits, and settling profits.

Accordingly, the Plaintiff was running the printing business on December 2014, and the sales amount of KRW 589,219,471, and the purchase amount of KRW 547,257,910, and the difference of KRW 40,370,516, which is the difference, should be paid by the Defendant as the settlement amount to the Plaintiff.

(2) The Plaintiff paid KRW 91,600,000 as the provisional payment around 2013 on behalf of the Defendant, which was paid KRW 53,600,000 among them, and KRW 38,00,000 remain. As such, the Defendant ought to pay the amount to the Plaintiff.

B. (A) The Plaintiff’s assertion as to the cause of claim (A) is not an independent printing business, but the Plaintiff is employed as the head of the printing office operated by the Defendant and is subject to the Defendant’s control and management, and the Defendant received the necessary operating expenses, and thus, there is no right to bring about the settled profits.

(B) The Plaintiff did not lend money to the Defendant for the portion of the provisional payment.

Although the Plaintiff asserts that part of the money deposited into the Defendant’s account is a loan, it merely pretended to make a loan by extracting some of the details of the capital transactions by the original and the Defendant.

(2) The Plaintiff, while holding office as the head of the printing office, embezzled the Defendant’s money of KRW 62,875,727 by using the Defendant’s account, and ordered the Defendant to pay the benefits by false means, and then received the benefits from the D employee and received the benefits from KRW 56,764,444.

If the defendant is obliged to pay the income settlement and provisional payment to the plaintiff, the defendant is subject to tort against the plaintiff.