1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. The assertion and judgment

A. The gist of the Plaintiff’s assertion 1) served from November 15, 2013 to November 30, 2016 in the Plaintiff’s “C” operated by the Plaintiff. The Plaintiff, on December 31, 2013, lent KRW 1,00,000, KRW 300,000, KRW 300, and KRW 300,000, KRW 300,000, and KRW 3,000, KRW 3,000, and KRW 3,00,000, KRW 30,000, and KRW 30,000, KRW 30,000, KRW 1,53,610, and KRW 20,000, KRW 30,000, KRW 30,000, Defendant’s total amount of retirement pay to the Defendant. As such, the Defendant is obligated to pay KRW 8,96,300,00,00, supra’s industrial accident insurance proceeds.

1,533,610 won is paid by the Plaintiff for the purpose of reducing his income tax in the year of 2015, instead of filing an excessive return of the Defendant’s annual income.

B. Determination is based on the following facts: (a) the Plaintiff paid KRW 1,533,610 to the Defendant for the additional tax year 2015 by the Defendant on behalf of the Defendant; and (b) according to the evidence No. 1, it is recognized that the Plaintiff remitted KRW 1,00,000 to the Defendant’s account on December 31, 2013; (c) KRW 3,127,820,00 to the Defendant’s account; and (d) the Plaintiff wired KRW 3,00,000 to the Defendant’s account.