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. The following facts do not conflict between the parties, or may be acknowledged by the statements of Gap evidence Nos. 1, Eul evidence Nos. 9, 10, and 14 (including the number, if not specially indicated; hereinafter the same shall apply), the plaintiff himself/herself, the result of the party examination, and the purport of the whole pleadings, and there is no counter-proof.

E established D Co., Ltd. (hereinafter referred to as “D”) for the purpose of manufacturing and installing advanced plant on January 5, 2012, and served as the representative director. The Plaintiff served as the director of D’s accounting division from May 1, 2012 to May 31, 2013.

D From May 20, 2013, the operation was discontinued due to business depression, and the report on the closure of the business was made on June 30, 2013.

B. E concludes an agreement to take over C (hereinafter “C”) to take over a stock company, which is a steel structure manufacturer and installation company, with theO, the actual owner of C, and takes office as the representative director of C on April 12, 2013, and completes the registration of taking office on April 16, 2013.

C. On October 1, 2013, E drafted a letter of payment (Evidence A 1) between the Plaintiff and the Plaintiff on behalf of each of the Plaintiff and D and C, respectively, as follows:

D (E) The Plaintiff borrowed total of KRW 128,47,482 from October 10, 2012 to March 7, 2013 as necessary for the company operation, but failed to repay it.

D With respect to the relationship in which E is the representative director due to the lack of ability to repay the debt, the E succeeds to the above debt against the plaintiff and decides to repay it as follows:

[Detailed contents of the repayment plan omitted] D Representative E (person) Plaintiff (person) C Representative E (person)

D. E decided to return C’s management rights to O without smooth operation of C, and resigned from the representative director on December 23, 2013, and P was appointed as the latter representative director.

C on March 31, 2014, the trade name of the Defendant (hereinafter referred to as “Defendant”) was changed to the Defendant (hereinafter referred to as “Defendant”) without distinguishing the trade name change.

2. Determination on the cause of the claim

(a)with respect to a disposal document, the authenticity of the document is recognized;