1. The plaintiff's appeal and the defendants' appeal are all dismissed.

2. The costs of appeal shall be borne by each party.

purport, purport, and.

1. The reasoning of the court of first instance concerning this case is as follows: ① The Plaintiff’s explanation is insufficient to recognize that KRW 5 million was the Plaintiff’s loan to the Defendant’s Busan Bank account on October 13, 2014, and KRW 30 million, which the Plaintiff transferred to Defendant C’s Busan Bank account on May 12, 2015, solely based on the circumstance that the Plaintiff asserted in the trial (such as: (a) was used in connection with the transaction under 1503; or (b) the amount of KRW 30 million remitted to Defendant C to Defendant C’s Busan Bank account on October 13, 2014; and (c) except for the cases where additional determination as to the Defendants’ repayment and set-off was added as follows, the reasoning of the judgment of first instance is stated in the main sentence of Article 420 of the Civil Procedure Act, and thus, it is cited as is in accordance with the main sentence of Article 420 of the Civil Procedure Act.

2. Additional determination

A. The contents of the defense of Defendant B’s 100 million won defense are as follows: (a) the Plaintiff indicated this company as E in the judgment of the first instance court, HB, and the first instance court; and (b) most of the evidence submitted in the instant lawsuit are written as E; and (c) it refers to “E” in total before and after the mutual change.

) Defendant B lent KRW 100 million to Defendant B with money, and Defendant B repaid all of the above debt by paying KRW 100 million to E on October 23, 2012. 2) The following was examined: (a) there is no evidence to acknowledge that the Plaintiff lent KRW 100 million to Defendant B with E’s money; and (b) there is no reason to prove that Defendant B lent KRW 100 million to Defendant B.

Rather, Gap evidence Nos. 1, 2, and 11, Eul evidence Nos. 7, 31, and 32, as a result of the order to submit financial transaction information to the National Bank Co., Ltd. on August 10, 2017, as a result of the order to submit financial transaction information to the Nonghyup Bank Co., Ltd. on August 24, 2017, as a result of the order to submit financial transaction information as of August 30, 2017, as a result of the order to submit financial transaction information as of August 30, 2017 to the Gangwon-dong branch of the Agricultural Cooperatives, the results of fact-finding conducted by the Korean Bank on September 8, 2017,