1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1..

1. Basic facts

A. On November 1, 2012, the Plaintiff entered into an agreement with the co-defendant Co-Defendant 1, Co-Defendant 1, 2012, to jointly carry out online advertising activities on behalf of Co-Defendant 2, Ltd. (hereinafter “Nice”) and the part relating to the instant case is as follows.

Article 5 (Guarantee of Payment of Advertising Expenses) (1) Since advertising expenses executed on online media in accordance with this Agreement are borne by B (Plaintiff), Party A and B shall open an account under the joint name of B (hereinafter referred to as “joint name account”) in our bank in order to guarantee preferential payment of advertising expenses as stated in the application for the publication of the advertisement, and receive advertising expenses from the advertiser.

(2) Money deposited in a joint checking account shall be preferentially appropriated for the amount claimed in a tax invoice issued after the execution of the advertisement by Eul.

(3) The balance after the settlement under the above paragraph (2) shall be distributed in consultation with Gap and Eul according to the details thereof.

(4) Where Eul requests withdrawal of an amount equivalent to the amount of the tax invoice issued in order to be paid advertising expenses by the application for this advertisement, Gap shall cooperate in all the procedures necessary for withdrawal at any time.

B. Accordingly, the Plaintiff and the United Nations Bank Co., Ltd. (hereinafter “Korea Bank”) opened an account under the name of the Plaintiff and the United Nations, 1005-402-154977 (hereinafter “instant account”) with the Plaintiff, and the United Nations Bank received advertising fees from B through the instant account.

C. After executing online advertising with B from December 9, 2012 to May 5, 2013, the Plaintiff issued a tax invoice equivalent to KRW 77,169,229 in total, from January 31, 2013 to May 31, 2013, and received KRW 26,535,229 in total.

On June 13, 2013, the Defendant seized deposit claims against the Switzerland bank in terms of the amount of 72,271,860 won on June 13, 2013, and the amount of 442,533,470 won on June 28, 2013.

(e).