1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. According to the evidence No. 1 of the judgment as to the cause of claim No. 1, the Plaintiff and the Defendant, on September 30, 2014, may recognize that on September 30, 2014, the Plaintiff and the Defendant prepared a share transfer contract (hereinafter “instant share transfer contract”) with the Defendant, setting as of September 30, 2014, with the content that the Plaintiff transferred 90 million shares of a stock company C (hereinafter “instant company”), 90 million won, and payment date.

According to the above facts, the defendant is obligated to pay KRW 90 million to the plaintiff, except in extenuating circumstances.

2. On the judgment on the defendant's defense, the defendant, in substance, managed D's shares, and D entered into a share transfer contract separate from E, the defendant's husband, and the contract between the plaintiff and the defendant is invalid as it was made false for tax return.

In light of the following facts or circumstances, the Plaintiff’s shares in the name of the Plaintiff entered into a stock transfer contract separate from E with the actual shareholder of the Plaintiff, and the instant stock transfer contract between the Plaintiff and the Defendant was made by false means for any other purpose, and thus null and void as it constitutes a false declaration of conspiracy. In light of the following facts or circumstances, it is reasonable to deem that the stock transfer contract between the Plaintiff and the Defendant was made by false means for any other purpose.

Therefore, the defendant's defense is justified.

① D has established, around 2005, the instant company, and has been actually operating the said company from that time.

At the time of the preparation of the share transfer contract of this case, the shareholders of the above company were D (8,340 shares), D (7,269 shares), D (7,269 shares), F (5,95 shares) as D's children, and G (8,896 shares) as employees of the above company, but all persons other than D merely lent their names to D, and D is substantial shareholders.