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 this court’s judgment citing the judgment of the court of first instance is identical to the reasoning of the judgment of the court of first instance except for dismissal or addition as set forth in the following two, and thus, it is acceptable in accordance with the main sentence of Article 420

2. Following the fourth page 14 of the judgment of the court of first instance that is dismissed or added, the phrase “the fact that the business registration has been completed” is added, but A, as a person in charge of D at the time, has prepared and submitted a written request for entry of D financial statements to the Defendant around June 10, 2009.”

See Chapter 4, Section 17 of the judgment of the first instance, “The fact that various facilities are used,” and “D continued to use them from June 1, 2007 to September 30, 201 after entering into a lease agreement with Emba Industry Co., Ltd., which appears to be the owner of the building in which the place of business is located, and closed around September 30, 201. On March 15, 2010, the instant enterprise was established and operated on March 15, 2010. As of June 20, 2012, the lease agreement was concluded in the name of the said lessor and A with respect to the said place of business, and the lessee agreed to remove and restore all temporary facilities installed by D representative C prior to the expiration of the lease agreement.”

In the first instance judgment, the last 4th of the first instance judgment, “the closure of business,” and “the fact that the instant enterprise whose business registration has been completed in the name of A appears to have been carried out by using D facilities, etc. in the said place of business continuously after its establishment.”

Part V of the judgment of the first instance, “C and A’s relationship” is added to “the opening time of the business of the instant enterprise and the situation, etc. in which the instant enterprise reports the same place as D to its place of business.”

Part 5 of the judgment of the first instance, Part 8 "A No. 8" is added to "B No. 12."

Nos. 5 and 16 of the first instance judgment “Evidence 3, 5, 6, and 7 of the A” are “Evidence 3, 5, 6, 7, 11, and 12 of the A.