1. Of the judgment of the first instance court, KRW 44,547,213 against the Plaintiff and its related thereto, from September 24, 2014 to November 11, 2016.

1. Facts of recognition;

A. On October 201, the Defendant concluded a partnership agreement with the following contents (hereinafter referred to as the “instant partnership agreement”) with the Plaintiff, who was born from Thailand, and with the trade name “E” from the 101st floor of the instant building, around October 201, while running a business in the name of “D” from the 101st floor of Yongsan-gu Seoul (hereinafter referred to as “instant building”).

The location of the place of business: The Plaintiff and the Defendant of the second floor of the instant building 101 and the Defendant have their shares at 50:50, and they jointly enter into all contracts concerning the restaurant of this case from October 11, 201, and the distribution of profits and losses concerning the restaurant of this case shall be based on their shares ratio. The Plaintiff shall pay to the Defendant KRW 30 million at the same time when the business registration certificate is changed under the joint name, and additionally pay KRW 20 million until the new business is commenced.

B. On October 1, 2011, the Plaintiff and the Defendant registered their business as joint business operators of the instant restaurant with their share ratio of 50:50.

C. From October 11, 201 to February 29, 2012, the Plaintiff paid the Defendant KRW 50,000,000 in total as investments under the instant trade agreement, and from March 6, 2012, the same year.

6. up to 2.0, a sum of KRW 19,290,000 was paid as facility costs for the restaurant in this case.

Although the Plaintiff and the Defendant applied to the Tourism Association for designation of the instant restaurant as a tourist convenience facility business, on March 15, 2012, the instant restaurant was designated as a tourist convenience facility business (tourist restaurant business) on the condition that “to supplement the second floor of the instant building 102 within four months from the date of designation of the tourist restaurant, to meet the restaurant facility standards.”

E. In order to meet the facility standards for tourist facilities, the Defendant leased the 102nd floor of the instant building from F on July 29, 2012 to KRW 10 million, monthly rent of KRW 1.2 million.