1. Of the judgment of the court of first instance, the part against the defendant (appointed party) which exceeds the next part ordering payment.

1. The plaintiff, as the head of the tax accounting office, concluded a contract with G Co., Ltd. (hereinafter referred to as "G"), to prepare an account book and file a tax return for about seven years with the defendant, ② Upon receiving the defendant's request for a loan, the plaintiff was 10 million won with G bank account on December 17, 2012; KRW 50 million with G bank account on December 27, 2012; KRW 80 million with G bank account on February 7, 2013; KRW 20 million with G bank account on KRW 30 million; KRW 1.6 billion with the above aggregate amount to KRW 30 million; KRW 1.6 billion with the loan account at KRW 40 million (hereinafter referred to as "the loan of this case"). The defendant's loan of KRW 250,000,000,000,0000 to KRW 1.6 billion with the loan of this case on KRW 300,000,00.