The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

For reasons indicated in its holding, the lower court rejected the Defendant’s assertion that, on the other hand, the Defendant agreed to accept the obligation to return the deposit for the tax credit service contract against the Plaintiff and C Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”), and that, on the other hand, the Defendant had a condition that the Defendant would be directly transferred from the Nonparty Co., Ltd., the ownership of

The judgment below

Examining the reasoning in light of the record, the above determination by the court below is just, and contrary to the allegations in the grounds of appeal, the court below did not err by misapprehending the legal principles as to the assumption of an existing obligation and the contract for a third party, thereby adversely affecting the conclusion

Therefore, the appeal is dismissed, and the costs of appeal are assessed against the losing party. It is so decided as per Disposition by the assent of all participating Justices on the bench.