The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined (to the extent of supplement in case of supplemental appellate briefs not timely filed).

1. Where the assignment of claims, etc. primarily with respect to the ground of appeal No. 1 is made, even if the assignment of claims does not constitute a trust under the Trust Act, Article 7 of the former Trust Act (wholly amended by Act No. 10924, Jul. 25, 201) applies mutatis mutandis (Article 6 of the current Trust Act). Whether making the assignment of claims is a principal purpose shall be determined in light of all the circumstances, including the details and methods of concluding the assignment of claims contract, interval between the transfer contract and the filing of the lawsuit, and the relationship between the transferor and the transferee, etc.

(2) The court below rejected the Defendant’s assertion on the ground stated in its reasoning that: (a) the Plaintiff entered into the instant transfer contract with the Defendant to the Plaintiff on March 25, 2004; (b) the Plaintiff entered into the instant transfer contract with the Plaintiff on October 8, 2003 to February 15, 201, while making continuous loan transactions with C with C during the period from October 8, 2003 to February 15, 201; and (c) C entered into the instant transfer contract with the Defendant on November 9, 201, for the purpose of filing the instant lawsuit on behalf of C, with the amount of KRW 472,950,00,00 for the settlement of accounts on February 15, 2011.

The judgment below

In light of the above legal principles and records, the above fact-finding and judgment of the court below are just and acceptable. Contrary to the allegations in the grounds of appeal, there were no errors by misapprehending the legal principles of litigation trust and litigation trust.

On the other hand, Q Q, which received a balance claim from C prior to the Plaintiff, and completed the notification of the transfer, shall be 430,000,000 won as principal and this.