The plaintiff's appeal and the incidental appeal by the defendants are all dismissed.

Expenses incurred by an appeal shall be the plaintiff and the incidental appeal.

1. Basic facts

A. The reasoning for this part of this Court is as stated in the reasoning of the judgment of the court of first instance, except for the following dismissal part, and thus, this part is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

B. The reasoning of the judgment of the court of first instance is as follows. The part of the judgment of the court of second instance No. 8-A is as follows.

D Co., Ltd. (hereinafter “D”) was registered as dissolved on December 2, 2007 under Article 520-2(1) of the Commercial Act on December 6, 2007, pursuant to Article 520-2(1) of the Commercial Act. On December 7, 2007, registration was made to the effect that the company was continued on November 26, 2007.

The Defendants, as married couple, were registered as the representative director at the time when the dissolution of D on December 6, 2007 was registered, but the registration of the representative director was cancelled due to the dissolution registration, and the registration was made on November 26, 2007 as the liquidator on December 7, 2007, and the registration was cancelled on November 26, 2007 as the liquidator on November 26, 2007.

7. The registration was made on November 26, 2007 with D’s directors and representative directors, and on December 7, 2007, and on April 28, 2009, the registration of resignation from D’s directors and representative directors was made on April 28, 2009.

Defendant C was registered on April 28, 2009 as the inside director and representative director of D on April 28, 2009.

On September 29, 2007, the Defendants prepared a certificate of cash custody of KRW 110 million in the Plaintiff and E in the future (hereinafter “certificate of cash custody”). However, the certificate of cash custody stated that the said KRW 110 million was agreed to be paid on October 30, 2007. The Defendants’ address and Defendant B’s resident registration number are written, and the Defendants’ personal seal.

2. The parties' assertion

A. The reasoning for this part is as stated in the reasoning of the judgment of the first instance except for the following dismissal or addition. Therefore, this part of the judgment is acceptable by the main sentence of Article 420 of the Civil Procedure Act.

(b).