1. Of the judgment of the court of first instance, KRW 37,303,190 against the Plaintiff as to the Defendant and its related amount, from August 2, 2013 to February 5, 2015.

1. The reasoning of the court of first instance’s explanation concerning this case is as follows, except where the defendant makes a judgment as to the matters additionally asserted in the court of first instance under paragraph (2) above, and thus, this is acceptable in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Additional determination

A. The Defendant’s assertion is that the Plaintiff is entitled to return KRW 33,426,460 from the Specialized Construction Mutual Aid Association to gain profit equivalent to the same amount, and thus, it should be deducted from the Defendant’s liability for damages against the Plaintiff.

B. Determination 1) In calculating the amount of damages, in order to allow a set-off for profit and loss, the victim gained new benefits due to the act causing the liability for damages, and the gain must correspond to the scope of damages that the person liable for compensation should compensate (see Supreme Court Decision 2009Da98652, Apr. 28, 201) (see Supreme Court Decision 201; 2009Da98652, Apr. 28, 201). The Plaintiff was running E from May 201 to March 2012 (when he was subject to the disposition of cancellation of registration of the reinforced concrete construction business and water supply and drainage facility construction business with respect to E from May 2011 to March 2012). Since the Plaintiff had no dispute between the parties that the Plaintiff acquired the shares of the Plaintiff under the instant contract even after the instant lawsuit, the Plaintiff had acquired the shares of the Plaintiff from the tort, the amount equivalent to the market price of the above shares should be deducted from the amount equivalent to the Defendant’s damages.

C. Comprehensively taking account of the following circumstances, the market price immediately after the Plaintiff’s acquisition of shares issued by E acquired by a tort is the net asset value of E at the time, namely, the value of investment certificates for specialized construction mutual aid associations.