The appeal is dismissed.

The costs of appeal are assessed against the Defendant (Counterclaim Plaintiff).

The grounds of appeal are examined.

After finding the facts as stated in its holding, the lower court determined that the Plaintiff (Counterclaim Defendant; hereinafter “Plaintiff”) participated in occupational breach of trust by employees E, F, and G, etc. of the Defendant (Counterclaim Plaintiff; hereinafter “Defendant”), thereby causing damages to the Defendant as joint tortfeasor E, etc., and that the Defendant’s damage claim against the Plaintiff was KRW 499,120,000 and its delay damages.

Furthermore, the lower court, based on the overall circumstances as indicated in its holding, limited the Plaintiff’s damages liability ratio to 90% as a whole, and calculated the amount remaining after deducting the amount of KRW 416,265,384 paid by G, H, F, and E as a joint tortfeasor to the Defendant as a criminal agreement amounting to 416,265,384 (= G 159,560,000 + 84,615,384 + F 60,000 + 112,090,000 + 112,616 won from the principal of the damages limited liability as above.

In addition, the lower court set off the Plaintiff’s claim against the Plaintiff and its delay damages amounting to KRW 1,331,242, which is part of the Plaintiff’s claim against the Defendant for the amount equal to KRW 62,985,948, and extinguished accordingly, the lower court partly accepted the Plaintiff’s claim and dismissed the Defendant’s counterclaim by deeming that the Plaintiff’s claim for the purchase price of goods against the Defendant remains 28,712,090.

Examining the relevant legal principles and records, the lower court’s determination is justifiable.

In so doing, contrary to what is alleged in the grounds of appeal, there were no errors by recognizing facts contrary to logical and empirical rules or by misapprehending the legal principles on partial repayment and comparative negligence.

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.