1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is an accounting firm that conducts corporate accounting audit, management consulting, etc.

On January 27, 2014, the rehabilitation procedure commenced by the Seoul Rehabilitation Court 2014 Joint 4, and on February 17, 2015, the rehabilitation procedure was completed on February 23, 2018, but the rehabilitation procedure was completed on February 23, 2018.

(hereinafter referred to as the “Defendant” without distinguishing before and after the completion of rehabilitation procedures.

On October 13, 2016, the Plaintiff entered into a advisory service contract (hereinafter “instant service contract”) with the Defendant with respect to the attraction of investors in order to repay the Defendant’s debt in the course of the rehabilitation procedure, as follows:

Article 2 (Contents of Services)

1. The scope of services to be provided by the plaintiff shall be classified into 1 and 2 levels, and detailed business plans, such as the specific scope of services, procedures, and methods, shall be as follows:

1 Stage 1: Establishment of a company's financial history and investment structure - Establishment of the defendant's personal division and investment attraction plan - Financial advice and financial analysis - Legal advice and negotiation support - Examination of legal history and major legal issues of the company - Support for the settlement of transactions for the settlement of accounts

2. Assistance in negotiations with interested parties to promote the Loan Project by successfully completing this project.

Article 3 (Service Execution Period) The service performance period shall be carried out by stages, but the two stages shall be carried out after obtaining approval from the court after the completion of the work in one step.

The period of performing duties in each phase shall be from the date of contract to the end of February 2017, from the date following the date on which the approval of the court is obtained for the completion of the duties in each phase, and for the implementation of the duties in each phase, the period of performing duties in each phase shall be from the date on which the approval of the court is obtained for the completion of the duties in each phase, and from the end of February 201