1.The judgment of the first instance, including a claim modified and expanded in the trial, shall be modified as follows:

The defendant.

1. Basic facts

A. 1) C is a company established on January 10, 207 and engaged in maritime equipment leasing business, vessel equipment trading business, etc. 2) The Plaintiff is the president of H Group comprised of ten subsidiaries, such as C, P Co., Ltd. (hereinafter “P”), and L Co., Ltd. (hereinafter “L”). From January 2010 to January 10, 201, the Plaintiff is a shareholder and a person who held shares equivalent to 10% (2,000 shares out of 20,000 shares) of the total number of outstanding shares of C from January 23, 2015 to January 10, 2013; and from January 23, 2015 to January 23, 2018, a person who held office as a director or an internal director of each C’s company.

3) From the time of incorporation to March 30, 207, the Defendant was a person who served as a director and a representative director of each C’s company from August 26, 2010 to June 17, 2019; 4) D Co., Ltd. (hereinafter “D”) was incorporated on March 11, 2009 and was dissolved pursuant to Article 520-2(1) of the Commercial Act on December 11, 2017.

5) E refers to himself as the president of D, and in combination with C, all of the machinery engines, power generators, and other accessories for vessels (hereinafter collectively referred to as “instant engine”).

(6) As seen below, G Co., Ltd. (hereinafter “G”) established on February 24, 2012 and engaged in vessel management business, etc., as regards the instant engine from September 2013 to October 2018 upon delegation by E.

B. (1) A, etc., to enter into a sales contract between C and E, refers to E as the president of D on June 2012, and C, to sell the instant engine to D at KRW 693,00,000 (including value-added tax) (hereinafter “instant sales contract”).

After the oral conclusion of the instant sales contract, around June 20, 2012, the instant engine was set as a storage when concluding the instant sales contract.