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1. The defendant's appeal and the plaintiff's incidental appeal are all dismissed.
2. The costs of appeal are assessed against the Defendant and the incidental costs of appeal.
Reasons
1. The reasoning of the judgment of the court of first instance cited in the judgment of the court of first instance is as follows: (a) each “witness witness” in the 5th and 10th of the 6th of the 6th of the 6th of the 6th of the 6th of the 6th of the 6th of the 6th of the 6th of the 6th of the 6th of the 6th of the 6th of the 1st of the 1st of the 1st of the 1st of the 1st of the 1st of the 1st of the 1st of the 1st of the 1st of the 1st of the 1st of the 1
2. The addition;
A. The plaintiff's assertion and its determination on the plaintiff's assertion are as follows: 12,50,000 won (i.e., KRW 5,000 x 2,500 x 2,500 x hereinafter referred to as "relevant amount") whose face value held at the time of reporting the closure of C's business is 5,00 won (i.e., the face value at the time of reporting the closure of C's business is 5,500 won).
On the other hand, the plaintiff's above assertion included the amount of 504,373,790 won, which was processed as the provisional payment on the balance sheet of C's 2010 business year, and the defendant's disposal was based on the premise that the defendant deemed that it was not recovered until the report of closure of C's business was made. However, in full view of the purport of the whole arguments in the statement of evidence Nos. 2 and 3 of C's 2010 business year, the amount of the provisional payment account as the balance sheet of C's 127,81,913 won (the amount was excluded from the recognition limit of the plaintiff by the decision of tax judgment) paid to C, ② the amount of 148,860,302 won, ③ the difference between the actual payment of wages paid to C's representative director and the employee, the amount of retirement allowance paid as the actual employee but omitted, the difference between the actual foreign worker's wages and the actual employee's wages paid, and the fact that C is recognized as the difference of 187.