1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. The Plaintiff is a person who operated C (Co., Ltd. D before the change, hereinafter “C”), and E (hereinafter “E”).

The defendant is a licensed customs broker.

B. From August 2009, the Defendant paid the customs duties of each of the above companies around that time while performing the customs duties of C and E.

The Defendant paid KRW 121,179,430 as C’s customs duties from March 26, 2010 to September 13, 2010, but was not repaid.

C. The Defendant filed a complaint against the Plaintiff on fraud regarding the payment of the above customs duties, but on December 29, 2014, the prosecutor in charge of the Nanyang District Prosecutors' Office located in the Nanyang District Prosecutors' Office rendered a non-prosecution disposition against the Plaintiff on the charge of the Plaintiff (Evidence of Evidence).

The Defendant filed an application with the Plaintiff for a payment order claiming the payment of KRW 121,179,430 for the loan to the Plaintiff or the Plaintiff’s membership and payment of customs duties on behalf of the Plaintiff, on March 26, 2010 to September 13, 2010, for the payment of KRW 121,179,430 for the loan to the Plaintiff, or for the payment of customs duties on behalf of the Plaintiff.

On September 24, 2015, the above court issued a payment order (hereinafter “instant payment order”) stating that “the Plaintiff shall pay to the Defendant 121,179,430 won and damages for delay at the rate of 5% per annum from September 14, 2010 to October 8, 2015, and 20% per annum from the next day to the date of full payment (hereinafter “instant payment order”). The instant payment order was finalized on October 23, 2015.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 1 and 3, the purport of the whole pleadings

2. Summary of the parties' arguments

A. The Plaintiff’s claim for the payment of the customs duties on behalf of the Plaintiff is a claim against the Defendant C, and the Plaintiff borrowed money equivalent to the amount of the customs duties from the Defendant. Therefore, the enforcement based on the instant payment order is enforced.