1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

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

1. As to the reasoning of the judgment of the court of first instance, “the details of the disposition of this case” from “the grounds of the judgment of the court of first instance”

A. The plaintiff's assertion;

(b) the relevant provisions;

C. As to the grounds for disposal, it is reasonable to follow the instant guidelines in Part VII of the first instance judgment, among the grounds for the judgment of the first instance court up to the “standards for determining non-performing assets”.

“It is reasonable to follow the instant guidelines.”

In addition to the phrase “(see, e.g., Supreme Court Decision 2013Du22536, Feb. 14, 2014)”, each of the pertinent parts is identical to that of the said parts (see, e.g., Supreme Court Decision 2013Du2536, Feb. 14, 2014). As such, this is cited in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act

2. (B) The portion different from the judgment of the first instance court differs from the Plaintiff’s 419,241,370 won in total (i.e., 115,630,00 won in total) (i) sales claims are divided into the outstanding amount of the construction project and the sale price for new construction and sale of the house. Under Article 17(1) and (4) of the instant Guidelines, sales claims are classified into the outstanding amount of the construction project and the sale price for new construction of the house. In accordance with Article 7(2)4 of the said Guidelines, sales claims shall be regarded as non-performing assets, except for claims to be received from the State or a local government or a public institution or claims for which the amount has been determined by the judgment of the court or is pending in a lawsuit, and shall be regarded as non-performing assets. In accordance with Article 7(2)4 of the said Guidelines, sales claims shall be evaluated as real nature and appropriateness of basic documents (in principle, account statement, financial data, tax invoice, regular receipt, registration documents, etc.) compared with transaction ledger.

(2) Each entry of Gap evidence Nos. 4, 21 through 25, and Eul evidence Nos. 8 through 13 (number omitted) shall include the purport of the whole pleadings.