1. The plaintiff's appeal is 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. The reasoning of the judgment of this court citing the judgment of the court of first instance is as follows, except for the following parts to be determined by the court of first instance, and thus, it is consistent with the reasoning of the judgment of the court of first instance.

[Supplementary part] * The second 8 and 11 of the first instance judgment "the plaintiff" is called "A".

* The plaintiff who was appointed as the bankruptcy trustee on August 31, 2012 as the plaintiff on August 31, 2012 in the second 12 written judgment of the court of first instance.

[Additional Decision] The plaintiff asserts that, if the defendant directly is a party to the transaction of clothing and subsidiary materials, the money transferred from the account of C is under a gift agreement with C, since there is no reason to receive the money through the account of C.

In this regard, the defendant has received the cost of clothing material through the account of C in order not to be suspected of being sold by the tax authorities that he holds as the representative director.

In light of this change of the defendant's argument, it is difficult to readily conclude that the transaction was made through a gift contract with C solely on the fact that the defendant received the amount equivalent to the price of the accessory material deposited to C's account again to his account, and there is no other evidence to acknowledge

The plaintiff's assertion cannot be accepted.

2. The judgment of the court of first instance, which dismissed the plaintiff's claim, is justifiable. Thus, the plaintiff's appeal is dismissed.