1. The defendant's appeal is dismissed.

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

3. The judgment of the court of first instance is subject to Paragraph (1).

1. Basic facts

A. On June 2016, the Plaintiff had a tax consulting claim amounting to KRW 26,920,000 against Ebbble S Investment Advisory Co., Ltd. (hereinafter “Nonindicted Company”). The Nonparty Company, according to a discretionary investment contract between the Defendant and the Defendant, managed the Defendant’s funds from the year 2007 pursuant to the discretionary investment contract between the Defendant, held against the Defendant a claim for the basic fee exceeding KRW 1 billion as of December 31, 2015 (hereinafter “instant fee claim”). However, the Nonparty Company’s claim against the Defendant does not exist in addition to the instant fee claim.

B. On July 1, 2016, Nonparty Company entered into a contract between the Plaintiff and the Plaintiff to transfer KRW 26,920,000 (hereinafter “instant transfer”) out of the instant fee claims. The instant transfer contract states the transfer claim as KRW 26,920,00 among the claims against Defendant of the Nonparty Company.

C. On September 26, 2016, the Plaintiff filed the instant lawsuit seeking the payment of the acquisition amount against the Defendant. D.

On November 21, 2016, in the first instance trial, the Defendant: (a) drafted and issued to the Plaintiff a confirmation statement stating that “The amount of the claim for the daily basic fee that the non-party company acquired in the course of operating the Defendant’s funds pursuant to a discretionary investment contract from 2007 exceeds KRW 1 billion as of December 31, 2015, and transferred part of the claim to the Plaintiff” (hereinafter “certificate of instant facts”); and (b) the written confirmation from November 24, 2016, attached with evidence (Evidence No. 6), was served on the Defendant on November 29, 2016.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 5, 6, 9, 10 (including branch numbers), the purport of the whole pleadings

2. Determination

A. The plaintiff's arguments are as follows: the acquisition amount of 26,920,000 won and the plaintiff's assertion are as follows.