1. The part of the judgment of the court of first instance against the Defendant (Counterclaim Plaintiff) is revoked, and the revoked part is revoked.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. The court's explanation on this part of the basic facts is identical to the corresponding part of the reasoning of the judgment of the court of first instance, and thus, citing it as it is by the main text of Article 420 of the Civil Procedure Act.

2. Determination on the main claim

A. The gist of the Plaintiff’s assertion 1) The Defendant C agreed to contribute 1/2 of the cost required for the start of the pension project in accordance with the instant business agreement, and the Defendant C jointly and severally guaranteed the Defendant C’s above investment obligation. The cost required for the start of the instant pension project is KRW 582,769,753, out of which KRW 230,000 was appropriated for the instant loan, and the share to be paid by the Defendant C as the investment amount is KRW 176,384,876 (=(582,769,753 - 230,000,000) ± 2,000). However, the Defendants jointly and severally invested only KRW 63,60,000 among them, and the Plaintiff did not pay the Plaintiff the remainder of the amount of the Plaintiff’s investment to KRW 112,784,876,00,000 for the benefit of the Defendant C’s business during the period of 2006,78636

The sales amount generated by the operation of the instant pension project during the instant business period is KRW 310,361,180, and the expenses are 11,223,237, and the interest accrued during the instant business period for the loans from J Union in the name of Defendant B, and thus, the Defendant C’s share of the profits that Defendant C ought to distribute to the Plaintiff is 149,568,971 [ = (=(310,361,180 - 11,223,237)] ± 2].

However, Defendant C distributed only KRW 126,300,000 among them to the Plaintiff, and the Defendants jointly and severally did not extend the remainder of the profit amount to KRW 23,268,971.

= 149,568,971 Won - 126,300.