1. The part concerning the defendant in the judgment of the court of first instance is revoked, and the plaintiff's claim against that part is dismissed.

2...

1. Basic facts

A. The Defendant’s punishment B is the actual representative of F Co., Ltd. (hereinafter “F Co., Ltd.”), and the Defendant assumed office as the auditor of the Nonparty Co., Ltd on December 12, 2008 and resigned on February 10, 2010.

B. B: (1) even if the Plaintiff received money from the Plaintiff as investment in the lending account of stock futures option lending account, the Plaintiff did not intend to invest in the lending account in full; and (2) notwithstanding that the Plaintiff could not pay 1% dividends each month under the condition that the principal is guaranteed to investors, if the total amount of the invested money was invested in the business of lending stock futures option lending, or the principal was guaranteed, the Plaintiff was paid 1% dividends each month; and (3) on April 24, 2013, the Nonparty Company received KRW 145,00,000 in total as indicated below No. 1 or 6; and (4) on April 24, 2013, the Nonparty Company received from the Plaintiff at the Nonparty Company’s office the Plaintiff “on the grounds that the Nonparty Company did not have any intent or ability to pay the principal when investing in the business that it operates by cancelling the pension insurance, it was granted from the Plaintiff the sum of KRW 37,648,974 as listed below.

The amount issued on the date of delivery of an order of KRW 25,00,000 on March 8, 2010, KRW 20,000 on May 13, 2010, KRW 30,000,000 on the delivery date 30,000 on May 13, 2011, KRW 40,000 on April 10, 201, KRW 50,000 on April 27, 2011, KRW 50,00 on April 20, 2012; KRW 630,00,000,000 on November 23, 2012; and KRW 37,648,974 on the issuance date of an order of KRW 30,00 on April 24, 2013; and KRW 37,648,974 on the purport of all pleadings as to each of the parties’ arguments

2. Determination as to the cause of action

A. The Plaintiff’s primary assertion No. 1) B refers to ① entering into a loan account consignment agreement on February 28, 2011; April 28, 2011; November 23, 2012; and January 8, 2013; however, it is impossible to guarantee principal as if principal could be guaranteed, the Plaintiff is affiliated with the Plaintiff on October 19, 207; KRW 30 million on March 18, 201; and KRW 5,000,000,000 on March 18, 201; and Nonparty 1 through 6 on May 14, 205, as indicated in the foregoing Table No. 1 through 6.