1. The plaintiff's appeal is all dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. Facts of recognition;

A. On April 25, 2016, Defendant B filed a lawsuit for divorce and division of property against the deceased F (hereinafter “the deceased”) with Jeju District Court Decision 2016Ddan10698 (hereinafter “Seoul District Court 2016Dhap10244, Jun. 28, 2016), but Defendant B withdrawn the said lawsuit on September 26, 2017, upon the deceased’s death on September 16, 2017.

B. On May 13, 2016, the Plaintiff: (a) established a collateral security with J Co., Ltd. as to H apartment I located in G and one parcel; and (b) borrowed KRW 140 million from the said bank on the same day on the same day.

C. On May 18, 2016, KRW 140 million was remitted from the Plaintiff’s account to K’s account. On the same day, KRW 140 million was remitted from K’s account to the deceased’s account. On the same day, from the deceased’s account, KRW 100 million was remitted from the deceased’s account to the account in the name of L corporation in which the deceased was registered as an internal director.

On May 18, 2016, the Deceased prepared a loan certificate with the amount of KRW 140 million, interest KRW 700,000 per month, and the due date for payment as of December 30, 2017 (hereinafter “the loan certificate in this case”).

E. From June 2016 to August 2017, the deceased transferred KRW 700,000 per month from June 2016 to the K’s account, and at the same time, the money was transferred from the K’s account to the Plaintiff’s account in the name of the Plaintiff.

F. On September 29, 2017, K filed a lawsuit seeking the return of a total of KRW 140 million against the Defendants by Jeju District Court Decision 2017Da5972, which was the lower court, but the said court rendered a ruling of recommending reconciliation with the content of waiver of the claim by K on April 11, 2018, and the said ruling became final and conclusive on May 1, 2018.

[Ground of recognition] The facts without dispute, Gap 1-7, 12 evidence, Eul 1-4, and 6 evidence, and the result of fact inquiry of the first instance court's market and J corporation, the purport of the whole pleadings

2. Determination as to the cause of action

A. The Plaintiff’s assertion that the deceased borrowed KRW 140 million from the Plaintiff via K and that borrowed from K.