1. The plaintiff's appeal and the main claim expanded by this court and the ancillary claim against the defendant C added by this court.

1. Basic facts

A. The Plaintiff is a corporation that manufactures and sells cement products, such as sidewalk block.

B. Defendant B was an employee in charge of the Plaintiff’s accounting, product withdrawal, and collection from June 2008 to December 201, 201 and from April 24, 2015 to February 24, 2015, and Defendant C is the Defendant B’s counsel.

[Ground of recognition] The fact that there is no dispute, Gap evidence 5-1, the purport of the whole pleading

2. Judgment as to the main claim

A. The Plaintiff’s assertion in collusion with the Defendant C, and the Plaintiff received the transaction amount from the D bank account under the name of the Plaintiff, which was not used after May 27, 2014, and then transferred KRW 307,856,840 to the Defendant C’s account, and embezzled the remainder of the money excluding KRW 90,454,810 for personal use.

Therefore, the Defendants are jointly and severally liable to pay to the Plaintiff KRW 217,402,030 (i.e., KRW 307,856,840 - KRW 90,454,810) and damages for delay.

B. Determination 1) On May 27, 2014, the D Bank account (Account Number E, hereinafter “instant account”) in the Plaintiff’s name.

) The remaining KRW 17,441,418 was transferred to an enterprise bank account in the name of the Plaintiff and the balance became zero. The Plaintiff’s transaction amount was deposited in the instant account from June 9, 2014 to the corporate bank account in the name of the Plaintiff. The Plaintiff’s transaction amount was also deposited in the instant account from June 9, 2014, from June 28, 2014 to February 9, 2015, the sum of KRW 290,249,440 was transferred over 83 times from June 28, 2014 to February 9, 2015; Defendant C’s corporate bank account (H account number) was transferred from November 21, 2014 to January 22, 2015, and there was no dispute between the parties, or the number No. 17,607,400 won was included in the number No. 3,55,600.

(2) It can be recognized in full view of each entry and each order to submit financial transaction information to FF banks and corporate banks in the first instance, and the purport of all pleadings. 2).