1. The plaintiff's appeal is dismissed.

2. The plaintiff's claim extended in the trial is dismissed.

3...

1. Basic facts

A. The Defendant is a company that was established on October 5, 1987 and engaged in the manufacturing business of electronic telecommunications equipment (the trade name was changed as at March 29, 2013), and the Plaintiff is a company established on January 8, 2009 for the purpose of the manufacturing business of electronic telecommunications equipment.

(Plaintiff) On January 22, 2015, the Seoul Central District Court 2015 Ma10008 started the rehabilitation procedure, which was terminated on June 30, 2016.

(1) On June 2009, the Plaintiff entered into an asset acquisition agreement (hereinafter “instant asset acquisition agreement”) with the content that the Defendant would acquire the assets owned by the Defendant in relation to the film business (hereinafter “instant asset acquisition agreement”).

The main contents of the agreement are as follows. The Defendant (transferor) and the Plaintiff (transferee) enter into an asset acquisition agreement as follows. The purpose of this agreement is to determine the scope of assets to be transferred by the transferor to the transferor, the amount to be paid by the transferee to the transferor, and other matters related to the acquisition of the assets in this case when the transferor transfers the asset related to the video business owned by himself/herself to the transferee. The purpose of this agreement is to determine the scope of assets to be transferred to the transferor, the amount to be paid by the transferee to the transferor, and the amount of other matters related to the acquisition of the assets. Article 2 of the Act is to set on March 31, 2009 on the basic date of the acquisition of assets in this agreement (hereinafter “basic date of acquisition of assets”). Article 3 of the Act is to carry out on June 30, 2009 (hereinafter “performance Date”) at the headquarters of the transferor located in Jung-gu Seoul Special Metropolitan City on June 30, 2009. Article 4 also is as follows:

4.1 Tangible fixed assets: A separate asset owned by the transferor in relation to the film business as of the base date of asset acquisition; 4.2 intangible fixed assets as of the base date of asset acquisition: It is owned or owned by the transferor in relation to the film business.