1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

The reasoning of the judgment of the court of first instance is to be changed as follows, and it is identical to the reasoning of the judgment of the court of first instance except for the addition of Paragraph 2 below to the judgment on the matters for which the plaintiff asserts again in the court of first instance as the grounds for appeal. Thus, it is acceptable to accept it as it is in accordance with Article 8(2) of the Administrative Litigation Act and the text of

Part 4 of the decision of the first instance court is replaced by the following contents from the 18th to 20th of the decision of the first instance.

In particular, on November 5, 2012, KRW 450,00 was deposited from the Plaintiff’s corporate account to C’s spouse’s account; KRW 449,00,000 was accounted as half-yearly; KRW 20,000 from the Plaintiff’s ordinary deposit account; KRW 30 million on April 9, 2012; KRW 90,000; KRW 300,000 on April 17, 2012; KRW 200,000 were appropriated on the other account; KRW 300,000 on November 1, 2012; KRW 19,60,000; KRW 8,000 on each of the above withdrawal dates; KRW 200,000 on each of the above accounts; and KRW 201,000,000,000 on each of the above accounts shall not be deemed to have been appropriated as one half-yearly; and