1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Defendant is the representative of C Co., Ltd. (hereinafter “Small Company”) that runs the wholesale and retail business in mail order, and the Plaintiff is a certified tax accountant who operates the D Tax Accounting Office.

B. On December 2010, the Plaintiff transferred 8,000 shares of the non-party company (40% of shares) from the Defendant to the Plaintiff and the Plaintiff’s under the name of the Plaintiff or E, and transferred the total amount of KRW 478,44,00 (hereinafter “the instant money”) from December 7, 2010 to February 29, 2012 to the Defendant, or remitted it to the non-party company via F, an employee of the Plaintiff.

[Ground of recognition] Unsatisfy, entry of Gap evidence Nos. 10 and 14 (including branch numbers, if any) and the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff loaned the instant money to the Defendant upon the Defendant’s request that the operating funds of the Nonparty Company be needed.

Even if the above amount is an investment in the non-party company, the defendant agreed to return the above amount to the plaintiff, and even according to this point, the defendant is obligated to pay the above amount to the plaintiff.

B. The Defendant’s instant money was paid to the Nonparty Company as investment money. The Plaintiff could not hold a concurrent office as a tax accountant, and deposited the instant money to the Nonparty Company through the passbook in the name of the Defendant or the F’s account. The Defendant immediately deposited the money transferred from the Plaintiff to the Nonparty Company’s account.

3. Determination

A. Even though there is no dispute between the parties to the judgment on the assertion of the loan, if one party asserts that the receipt of the money is a loan for consumption and the other party contests the cause of the receipt, the party has the burden of proving that the money was received as the cause of the loan for consumption.

However, the above facts and evidence Nos. 2, 5, 7, 9, 14 are different.