1. The plaintiff (Counterclaim defendant)'s appeal is dismissed.

2. Any counterclaim filed by this court.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Basic facts

A. On May 6, 2010, the Plaintiff entered into a contract with the F Co., Ltd. (hereinafter “F”) and the G Co., Ltd. and the Chungcheongnam-gun, Chungcheongnam-gun, Chungcheongnam-gun, and the construction of a funeral hall on one parcel of land (hereinafter “instant construction”) with a contract for the construction of a funeral hall at a contract price of KRW 1,982,200,00 (including value-added tax) and the construction period of May 6, 2010 to September 30, 2010.

B. Upon completion of the building of the above funeral hall (hereinafter “instant funeral hall”), on July 21, 201, the Plaintiff drafted a letter stating that the registration of preservation of ownership was completed under the name of D, and thereafter the funeral hall business commences, and on April 12, 2012, F shall pay the unpaid amount of KRW 342,514,957 related to the instant construction project to F (Article 4 and 5).

C. After that, the funeral hall of this case and its site were sold to I Co., Ltd. (hereinafter “I”) in the voluntary auction procedure that started to Youngju District Court Young-dong Branch H (hereinafter “instant auction procedure”) and the ownership transfer registration was completed on July 16, 2012. The Plaintiff rejected I’s funeral hall business by asserting lien, etc.

The Plaintiff and N (hereinafter referred to as “Plaintiffs, etc.”) written statement of payment that read “F on December 21, 2012, the Plaintiff and N (hereinafter referred to as “Plaintiffs, etc.”) shall be aware of KRW 400 million, such as personnel expenses and additional dues that the Plaintiff shall pay in relation to the instant funeral hall on April 12, 2012.” (No. 7 of the A (the same shall apply as evidence No. 23).”

hereinafter referred to as "the letter of payment in this case"

(5) On March 20, 2013, C entered into a sales contract with I on March 20, 2013 to purchase the funeral hall of this case and its site in the price of KRW 1.8 billion, and acquired ownership from I on March 27, 2013. Around that time, the Plaintiff and the Plaintiff have the right to operate the funeral hall of this case (including restaurant business rights, facilities, and State property rights within the funeral hall) in cash.