1. The part of the judgment of the court of first instance against the Defendant (Counterclaim Plaintiff) shall be revoked, and the revoked part shall be revoked.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. The facts following the facts of recognition do not conflict between the parties, or can be acknowledged in full view of the whole purport of the pleadings in each statement of Gap evidence Nos. 1, 2, and 3 and Eul evidence Nos. 1 and 2 (including the whole number; hereinafter the same shall apply).

C & D acquired organic fertilizers from E in the trade name of “A” from E on December 2006, and took over KRW 1.1 billion between E and E in the transfer price of KRW 1.1 billion, whichever is KRW 500 million between E and E, in lieu of paying the transfer price of KRW 1.1 billion, they take over the obligations of KRW 400 million in total, including the loan obligations to E, the loan obligations to E, the loan obligations to E, and the loan obligations to E, and the remainder of KRW 600,00,000 in total, shall be paid to E in installments of KRW 10,000,000,000,000,000.

B. C and D borrowed total of KRW 300 million from the Defendant and paid KRW 300 million to E in total the down payment and intermediate payment out of the acquisition price of “A” (the Defendant’s name was immediately deposited in the agricultural bank account in the name of the Plaintiff), and the remainder KRW 300 million was to be recognized as E’s investment in establishing the Plaintiff by changing the organization of “A” as a legal entity.

C. The Plaintiff was established on January 8, 2007 through the inaugural general meeting on December 29, 2006. The minutes of the inaugural general meeting include that the Defendant’s investment in the Plaintiff’s assets in cash amounting to KRW 200 million and KRW 300 million in factory land E, etc.

On January 8, 2007, the defendant was appointed as the representative director of the plaintiff, and retired on January 7, 2010, and the retirement registration was completed on January 11, 201.

2. Determination on the main claim

A. According to the Plaintiff’s account book of the Plaintiff’s assertion, the Defendant borrowed KRW 1 billion from the Plaintiff’s representative director to December 31, 2010, such as the statement on the provisional payment from September 28, 2007 to December 31, 2010, while serving as the Plaintiff’s representative director, under the name of the provisional payment, and repaid KRW 68 billion among them.