1. The judgment of the first instance court, including the Plaintiff’s modification of the purport of the claim, is modified as follows.

The defendant is against the plaintiff.

Facts of recognition

B The Defendant is a law firm established for the purpose of carrying out the business affairs, etc. belonging to the duties of a lawyer, and is a representative of attorney B.

On June 7, 2010, the Plaintiff was issued with a promissory note No. 383, No. 383, 2010, a notary public, who was paid at sight on June 7, 2010, with a face value of KRW 300,000,000 from B, C, and D.

On August 23, 2013, the Plaintiff received a seizure and collection order (hereinafter “instant seizure and collection order”) as to the amount not falling under the scope of prohibition of seizure under Article 246(1)4 of the Civil Execution Act, among the benefit claims the Defendant was possessed by the Seoul Central District Court 2013TTTT No. 26978 on August 23, 2013 based on the authentic copy of the notarial deed of a promissorysory note with the above executory force. The Plaintiff received a seizure and collection order as to the amount not falling under the scope of prohibition of seizure under Article 246(1)4 of the Civil Execution Act (hereinafter “instant seizure and collection order”). The amount of the claim for seizure and seizure indicated in the seizure and collection order of the instant claim: 30 million won, which was received by the obligor from the garnishee, and the balance after deducting the taxes and public charges from among all other nominal benefits, shall be omitted until the amount of the said claim exceeds 1,500,000 won by the following method:

The instant order of seizure and collection was served on August 28, 2013 on the Defendant.

B The Defendant paid KRW 46,800,000 each in 2013 and 2014 as salary, and withheld the income tax of KRW 2,491,820 in 2013 and KRW 2,448,506 in 2014.

【The grounds for recognition” are stated in the main text of Article 420 of the Civil Procedure Act, since the reasoning of this Court is the same as the corresponding part of the judgment of the court of first instance, in this part of the judgment as to the main text of the evidence Nos. 2 through 5 and 8, and the purport of the entire pleadings.

Matters concerning the merits;