1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. Of the total litigation costs, 90% is the Plaintiff, and the remainder is the Plaintiff.

1. Facts of recognition;

A. On February 2012, the Defendant did not know the method of manufacturing merchandise coupons at salt prices and did not engage in merchandise coupon sales business. Even if the Defendant received investment money from the Plaintiff, the Defendant, despite having no intent or ability to guarantee profits exceeding the principal amount by investing it in merchandise coupon sales business, the Defendant said that the Plaintiff was aware of the route of purchasing merchandise coupons issued by the new global department stores, new global department stores, modern department stores, gold forced sales stores, etc., and then purchased merchandise coupons at a container, and then, the Defendant made a false statement that it would guarantee profits of the principal and 30% from February 24, 2012, as shown in the attached Table, to the Plaintiff.

9. received a total of KRW 128,200,000 by up to 24.

B. The Defendant was indicted for the above facts constituting a crime, and was convicted of fraud, etc. and the judgment became final and conclusive.

(Seoul Central District Court Decision 2014Da7890 Decided March 27, 2015, Seoul Central District Court Decision 2015No1508 Decided July 23, 2015, and Supreme Court Decision 2015Do12333 Decided September 21, 2015).

On the other hand, on July 19, 2013, the Defendant rendered a judgment on January 22, 2014 that “the Plaintiff shall pay to the Defendant the amount calculated at the rate of KRW 35,750,000 and the interest rate of KRW 20% per annum from November 27, 2013 to the date of full payment” and the said judgment became final and conclusive around that time.

(Seoul Central District Court 2013Kadan196322, hereinafter referred to as "related judgments"). A summary of the grounds for the claim of the related judgments is as follows:

On July 16, 2012, the Plaintiff subscribed to three accounts (6 million won in total) of KRW 20 million (16,10,000 per annum, and KRW 2,000 per previous account) organized by the Defendant. On July 16, 2012, the Plaintiff did not pay KRW 3,350,000 out of the monthly deposit, and paid it by the Defendant on July 16, 2012. The Plaintiff paid it on behalf of the Defendant: KRW 3,20,000 on September 3, 2012 and KRW 4,20,000 on October 16, 2012.