1. Of the judgment of the first instance, the part against the defendant exceeding the cited portion of the plaintiff's claim is revoked, and above.

1. Around August 2013, the Plaintiff asserted that the Plaintiff entered into an agreement with the Defendant to operate a business in a manner that the Plaintiff and the Defendant import and sell salt and calcium in China, and then bears 50% profits and losses, respectively.

Accordingly, although the Plaintiff spent KRW 1,326,817,628 due to the cost of hospitalization, storage, transportation, etc., the amount of revenue is only KRW 960,516,158.

According to the above business agreement, the expenses already paid by the Plaintiff (expenses incurred in import, storage, transportation, etc.) are total of KRW 1,326,817,628; total of KRW 960,516,158; total of the sales revenue actually earned by the Plaintiff is KRW 116,792,810; and the amount of the purchase claim against the Defendant acquired by the Defendant as a result of selling salt and calcium; thus, the loss incurred by the said business agreement is KRW 249,508,660 (=amount of KRW 1,326,817,628 – KRW 960,516,516,158 –16,792,810).

In accordance with the above business agreement, the Defendant is obligated to pay to the Plaintiff the amount of KRW 124,754,330 (=249,508,660 x 50/100) equivalent to 50% of the above loss, ② the amount of goods purchased from the Plaintiff 16,792,810 and damages for delay.

2. The meaning of the agreement entered into between the Plaintiff and the Defendant

A. The fact of recognition ① The Plaintiff is engaged in the export and import sales business of salt, etc., and the Defendant is engaged in the salt sales business in the trade name of “C”.

On August 2013, the Plaintiff made an oral agreement with the Defendant to take charge of importing salt and calcium in China, and the Defendant was in charge of selling salt and calcium imported by the Plaintiff in Korea, and to distribute profits and losses arising from the sale to the Plaintiff and the Defendant 50:50.

② Under the foregoing agreement, from the end of 2013 to the beginning of 2014, the Plaintiff imported 1,800 tons from China as follows: (a) salt equivalent to USD 494,846; (b) USD 7,956.4 tons; and (c) USD 313,050 equivalent to USD 313,050.

5. Serial. 1.