1. The part against the defendant among the judgment of the court of first instance is revoked and the plaintiff's claim corresponding to that part is dismissed.

2...

1. Basic facts

A. The Plaintiff and the Defendant respectively are corporations that engage in wholesale and retail business of cosmetics.

B. On March 25, 2013, the Plaintiff invested KRW 500 million in the “C” product (hereinafter “instant product”) that the Defendant imported and sold to home shopping, and entered into an investment contract with the Defendant to distribute part of the sales revenue of the instant product (hereinafter “instant contract”). The main contents are as follows.

3. Distribution of investments.

(a) The home shopping store of the product of this case (three) shall be 79,000 won, and the dividends therefrom shall be 4,000 won (including value-added tax).

(b) change in exchange rate or selling price, sale price increase in articles, change in composition products, royalties payment due to disputes arising by trademark rights, profits arising from freight rates (marine or air) and in the event of loss, the rate of distribution shall be adjusted in consultation with the plaintiff and the defendant.

(c)The verification of the quantity of sales will confirm the quantity of sales by sharing the SCM provided by the home shopping company.

The dividend date shall be the end of the month and shall be deposited in the head of the Tong designated by the plaintiff immediately after obtaining the approval from the home shopping company in the following month.

E. The plaintiff shall issue a tax invoice on dividends to the defendant.

5. The investment period shall expire on the completion of home shopping sales.

6. Cancellation of a contract;

B. When a problem arises due to inevitable circumstances, the Defendant and the Plaintiff may terminate the contract through mutual consultation.

C. The Plaintiff paid KRW 500 million to the Defendant around the date of the above contract.

From March 2013 to March 2013, the Defendant entered into a contract for sales of each of the instant products with Korea Home Shopping Co., Ltd. (hereinafter “GS Home Shopping”) and each of the instant products around June 2013.