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. The reasoning of the court of first instance’s explanation concerning the instant case is as follows, and the Defendant’s assertion that is emphasized in the trial is added to “2.2.0 billion won,” and thus, the reasoning of the court of first instance is identical to that of the court of first instance. As such, the part of the “basic facts” following the “1.0 billion won,” following the “2.0 million won,” is amended to “20 million won,” pursuant to the main text of Article 420 of the Civil Procedure Act.

② On the 4th 14 through 17th 17, the portion of “The 2nd 2nd eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth 60,915,301 won 60,000 won eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth eth

(3) On the 5th page 8, the "capital loss" shall be revised to "capital loss".

(4) On the 5th page "capital loss" shall be revised to "capital loss".

2. Additional determination

A. The defendant asserts that the re-assessment of the settlement amount should be limited to the "debt and inventory", and that the statement of financial position (hereinafter referred to as "statement of financial position") prepared by C (hereinafter referred to as "C") shall include the accumulated amount of assets not debt and inventory, and that the settlement amount based on the statement of financial position cannot be calculated on the statement of financial position of the company, because the accumulated amount of assets not debt and inventory is included.

The proviso of Article 1 of the contract of this case (see evidence 4 of this case) shall be determined by C's amount of capital loss in the year 2013 and shall be the defendant's amount of loss.