1. The Defendant’s KRW 40,000,000 and the Plaintiff’s annual interest thereon from November 1, 2014 to April 30, 2015, and the following.

1. The Plaintiff, on October 15, 2014, lent the repayment period of KRW 45 million to the Defendant as of October 15, 2014 (hereinafter “instant loan”); the Defendant, on November 25, 2014, paid the Plaintiff KRW 5 million out of the instant loan, without dispute between the parties, or upon considering the entries in subparagraphs 1 and 2 and the purport of the entire pleadings, it can be recognized. As such, the Defendant is obliged to pay the Plaintiff the remainder of the instant loan amount of KRW 40 million (= KRW 45 million - five million) and its payment period from November 1, 2014 to April 30, 2015, the date of delivery of a copy of the complaint of this case by 5% per annum as of April 30, 2015, and damages for delay from the date of delivery of a copy of the complaint of this case to 30% per annum as stipulated in the Civil Act, respectively.

2. As to the judgment on the Defendant’s counterclaim of set-off, the Defendant holds claims, such as the settlement amount, against the non-party law firm Cheongsung (hereinafter “non-party legal entity”). The non-party legal entity holds claims against the Plaintiff, such as the claim for restitution of unjust enrichment. The non-party legal entity asserts that it set off the Plaintiff’s claim against the Plaintiff, which is the garnishee of the non-party legal entity, based on the obligee’s subrogation right in order to preserve the Defendant’s claim such as the settlement amount

On the other hand, a set-off is to simultaneously extinguish claims and obligations on an equal amount by either party’s declaration of intent instead of performing the same kind of benefits in reality where both parties bear the same kind of obligations for the same purpose. The purpose of the set-off system is to facilitate and fairly deal with claims and obligations between the two parties in conflict in a simple manner. Thus, a set-off is to be made in order to set-off.