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

2. The costs of appeal shall be borne respectively by each party.

1. The Plaintiff filed a principal lawsuit against the Defendant on the ground that the Plaintiff leased KRW 140,00,000 to May 21, 2015 from March 27, 2014, to the Defendant, and the Defendant filed a counterclaim claiming a set-off and set-off against the Plaintiff’s joint business revenue amounting to KRW 400,000,00.

On March 27, 2014, the court of first instance accepted the Plaintiff’s claim for a loan of KRW 60 million in total, which is KRW 10 million on January 22, 2015, and KRW 40 million on March 2, 2015, and dismissed all the remainder of the principal claim and the Defendant’s counterclaim claim.

As to the part against the plaintiff among the principal lawsuit, the defendant appealed against the plaintiff. Thus, the subject of adjudication in this court is limited to the loan claim of the remaining KRW 80 million in the principal lawsuit and the counterclaim claim.

2. Determination as to the claim on the principal lawsuit

A. The Plaintiff asserted that, from March 27, 2014 to May 21, 2015, the Plaintiff lent the relevant money to the Defendant by means of remitting a total of KRW 80,000,000 as indicated in the following table. Accordingly, the Defendant asserted that the money is unfair, since the Plaintiff provided the Defendant for living expenses and subsidies in the process of promoting the business as shown in the following table or of performing the business delegated by the Plaintiff.

On March 27, 2014, 120:320,000,000 K Warehouse rental services for the Defendant’s assertion on March 27, 2014, the subsidies for expenses incurred in performing duties related to the initial business (L market) of 20,000,000 on January 27, 2015, 2015, 30,000 on March 10, 3200 on the subsidies for expenses incurred in performing duties related to the initial business (L market) of 10,00,000 on March 30, 3015, 45, 520,000 for the subsidies for expenses incurred in selling the K warehouse on April 10, 17, 2015, "60,000 or more" on May 10, 200,000,000

B. (1) Determination.