1. Of the judgment of the first instance, KRW 41,100,000 against the Plaintiff as to the Defendant and its related thereto, from October 21, 2014 to September 14, 2017.

1. Basic facts

A. From November 2007 to September 1, 2014, the Defendant is an intention to establish a DNA surgery from the F, 2, and 3rd floor of Gangdong-gu Seoul Metropolitan Government.

B. The co-defendant B of the first instance trial (hereinafter “B”) was in the position of the Deputy Secretary-General and the Deputy Secretary-General of the said hospital from November 2007 to August 2014, 2014, and actually managed the bank account opened in the name of the Defendant, and managed the bank account established in the name of the Defendant, and took charge of the fund accounting affairs of the hospital, including the receipt of insurance money, the payment, and the disbursement of management expenses.

The defendant provided medical treatment to patients who live in the Dental branch, received KRW 9,00,000 every month from B, and served at the above hospital.

C. On October 31, 2012, the Plaintiff received a certificate of loan (hereinafter “the first certificate”) from B, stating “One million Won,” and “the date of repayment”) from September 30, 2013,” and transferred KRW 48,500,000 to the Defendant’s NHF Bank account (E).

The term "wheeler" in the first certificate of use refers to the name and signature of B, and the next name and seal of the members of the D Jong-type Department, and the name and seal of the defendant are affixed thereto.

On November 29, 2012, the Plaintiff transferred KRW 20,000 to the NH Nonghyup Bank Account (G). On February 28, 2013, the Plaintiff was issued a loan certificate stating “One million Won” and “two thousand Won” from B on February 28, 2013 (hereinafter “second loan certificate”).

The second certificate is written only with the name and signature of B.

E. On June 5, 2013, the Plaintiff received a loan certificate stating that the Plaintiff shall transfer KRW 20,000,000 to the accounts of the NH Nonghyup Bank in the above B’s name, and that “One million Won,000,000,000,00” from B, “The date of payment, June 30, 2013,” and “the said amount shall be repaid when the medical expenses are deposited for the fifth month of the DO/S Medical Insurance Corporation” (hereinafter “third-party loan certificate”).

The name and signature of B shall be indicated at the bottom of the third use certificate, and the following shall be the name and the name of the defendant, and the name of the defendant.