1. All appeals filed by the Plaintiff (Counterclaim Defendant) and incidental appeals filed by the Defendant (Counterclaim Plaintiff) are dismissed.

2. Costs of appeal; and

Basic Facts

A principal lawsuit and a counterclaim shall be deemed simultaneously.

From August 2012, the Plaintiff’s wife operated a restaurant with the trade name “E” (hereinafter referred to as “E” in this case) from Masung-si from August 2012, and transferred the entire business of the instant restaurant to the Defendant around August 2015 (i.e., KRW 60 million for deposit money of KRW 15 million).

(2) The Defendant agreed with C to the effect that “The title holder of the instant restaurant shall be registered as C until the Defendant pays the remainder of KRW 45 million to C, while paying KRW 15 million out of the transfer proceeds of the instant restaurant.”

On March 2, 2016, the Defendant paid C the remaining transfer price of KRW 45 million, and around that time, the title holder of the instant restaurant changed from C to the Defendant.

On the other hand, from August 2012, the Plaintiff: (a) visited C from around 2012, and performed the management work of the instant restaurant; (b) visited the instant restaurant once a week from around the date of entering into the instant transfer contract, and tried to carry out the management work of the Defendant’s restaurant, including printing out the meal slip, issuing tax invoices through the accounting office, and reporting on employment of foreigners; and (c) developed from around December 2012 to the point of teaching with the Defendant.

On April 19, 2016, through an accounting office of the Plaintiff, F and G, who are the Plaintiff’s friendships, were the full-time workers of the instant restaurant, and reported the acquisition of the qualification for national pension, health insurance, employment insurance, and industrial accident insurance. From that time until September 30, 2016, the Defendant paid KRW 2,190,80 in total national health insurance premiums of the Plaintiff, F and G, and KRW 1,985,00 in total national health insurance premiums of the national pension, from around that time until September 30, 2016, the Defendant paid KRW 2

(A) Nos. 10, 11, 12, and 27. Meanwhile, on March 2, 2016, the Defendant issued the instant case with the agricultural bank account under C’s name KRW 3,00,000 on May 14, 2016, and KRW 6,000,000 on June 15, 2016.