1. Revocation of a judgment of the first instance;

2. The Defendant’s KRW 54,700,000 and its amount shall be from December 5, 2015 to the Plaintiff.

1. Facts of recognition;

A. The defendant is the representative director of C Co., Ltd (hereinafter referred to as the "defendant") who is a chain store for the sale of malicious glass, except where the defendant must distinguish between C and the defendant corporation.

B. On September 11, 2014, the Plaintiff entered into a consignment sale contract (Intermediate manager) with the Defendant and paid KRW 57 million to the Defendant on September 11, 2014 and on the 15th of the same month.

C. On November 7, 2014, the Plaintiff entered into a special agreement with the Defendant to pay the Plaintiff’s income tax (hereinafter “instant special agreement”) on a yearly basis until the total sales amount reaches KRW 17 million. Around November 7, 2014, the Plaintiff paid a monthly profit of KRW 2 million, and additionally paid a KRW 50,000 per KRW from KRW 18 million to KRW 25 million.

On November 26, 2014, the Defendant paid 2.3 million won to the Plaintiff according to the instant consignment event contract and special agreement.

E. On December 31, 2014, F Co., Ltd., taking over C from the Defendant, sent to the Plaintiff a letter of cooperation to the effect that “the intermediate manager system was abolished, and the Plaintiff’s investment amount was paid to the Plaintiff as a commercial bank interest rate, unlike the instant special agreement, until March 31, 2015, to normalize the management of the company.”

F. On November 15, 2016, the Defendant was sentenced to one year of imprisonment with prison labor and two years of suspension of execution on the grounds that “the Defendant was in excess of his/her obligation due to the difficulty in operating his/her business at the time, and despite the absence of the intent or ability to pay the Plaintiff the agreed earnings due to the lack of corporate sales, the Defendant, on September 11, 2014, by deceiving the Plaintiff to pay approximately KRW 2.7 million of the monthly proceeds to the Plaintiff, which he/she received KRW 57 million from the Plaintiff, was sentenced to two years of suspension of execution,” and the above judgment became final and conclusive on November 23, 2016.

[Grounds for recognition] A(1) through (2)