1. The Plaintiff’s portion of the first instance judgment against Defendant B Co., Ltd. falls under the following amount ordering payment.

1. Basic facts are identical to the corresponding part of the judgment of the court of first instance, except where the court renders a witness F’s testimony in the “founded ground for recognition” as “part of the witness F” as “part of the witness of the court of first instance,” and thus, citing this as is in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Determination as to the claim against the defendant company

A. Determination 1 on the claim for a loan is that the Plaintiff transferred the total amount of KRW 146 million to the Defendant Company’s account. As such, the Defendant Company is obligated to pay the said amount and damages for delay to the Plaintiff.

B) The Plaintiff of the Defendant Company only remitted investment money to an investor equal to Defendant C, and thus, it cannot be deemed as a loan. (2) The fact that a disposition document, such as a loan, was not prepared at the time of determination does not conflict between the parties, and Defendant C, the representative director of the Defendant Company, as well as the Plaintiff, has remitted the amount of KRW 133,300,000 to the Defendant Company, as seen earlier.

However, taking into account the following circumstances acknowledged in light of the evidence adopted earlier, evidence Nos. 19 through 21, and evidence No. 13 as a whole, it is reasonable to regard the money remitted by the Plaintiff to the Defendant company as “loan”. ① As to the KRW 100 million received from the Plaintiff’s test, the Defendant Company remitted the money from KRW 407,671 to KRW 696,000 via 21 times as interest to the Plaintiff from March 4, 2013 to December 4, 2014.

② In particular, when remitting money on March 4, 2013, the Defendant Company indicated that “interest on a loan” was “interest on a loan,” and “interest on a loan” in the Plaintiff’s bank account as “the client/receiving person,” respectively, when remitting money to the Plaintiff bank account.

3. In the case of investment funds, considering the fact that the company distributes its profits according to the share ratio, such measures as are taken by the defendant company are equivalent to the investment funds.