1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. From June 5, 2007, the Defendant entered into an agreement on the same business (hereinafter “instant agreement”) with the Plaintiff and the Plaintiff around October 2008, stating that “In the course of operating members of the Chap in the sixth floor of the Daegu Suwon-gu G Building, members of the Chap Foreign Department shall be jointly operated, but the shares in the business shall be determined at a rate of 50:50, and all responsibility and profit distribution concerning the business shall be in accordance with the equity ratio, and the Plaintiff shall be paid KRW 200,000 to the Defendant by evaluating the value of the Chap Foreign Department as KRW 40,000,000.

Accordingly, on October 7, 2008, the Plaintiff transferred total of KRW 3 million, KRW 50 million on October 27, 2008, KRW 100 million on November 1, 2008, KRW 200 million on November 11, 2008, and KRW 47 million on November 12, 2008, to the Agricultural Cooperative Account in the name of the Defendant designated by the Defendant (F. hereinafter “the Agricultural Cooperative Account”).

B. In addition, the Plaintiff and the Defendant agreed to expand the members of the CF to the second floor of the G building and to make an additional investment of KRW 80 million.

Accordingly, on September 20, 2008, the Plaintiff paid KRW 30 million to H of the building owner of the G building with the second floor rental deposit, paid KRW 30 million to I as a brokerage commission. On September 22, 2008, the Plaintiff transferred KRW 30 million to the Defendant on September 22, 2008, and the extended construction cost, including KRW 3705,50,000, was paid for the interior construction work.

On October 7, 2008, the Plaintiff transferred the remainder of KRW 17 million ( KRW 80 million - KRW 63 million) to the Agricultural Cooperative Account.

The Plaintiff and the Defendant completed the procedure for reporting on the change of the establishment of medical institutions with the trade name of “Chap Foreign Medical Center Members” on October 30, 2008, when the Plaintiff and the Defendant primarily expanded the construction into investments made by the Plaintiff, to “Chap Foreign Medical Center members” (hereinafter “C Council members”), and to change the size of 15 rooms from 15 rooms from 2 floors (G building 6 floors), into 8 rooms (G building 2, 6 floors) to 22 rooms.

C. The Defendant originally used the C's account in the name of the Defendant (E. hereinafter "the C's account") with the revenue and expenditure of C's members, and the Plaintiff and the Defendant.