1. The plaintiff's appeal and the defendant's appeal are all dismissed.

2. The costs of appeal shall be borne by each party.

purport, purport, and.

1. Basic facts

A. On April 8, 2011, Nania Co., Ltd. (hereinafter “Nania”) acquired the instant implementation project (hereinafter “instant implementation project”) from a new company (hereinafter “new company”) for the development of new industries (hereinafter “new industry”) and a company KM in Daegu, Seo-gu (hereinafter “instant commercial building”).

Around that time, the Plaintiff introduced consulting services on the instant implementation project from LIG Securities D (the Plaintiff’s seat), and consulted with the Defendant (the representative director H is the E) whose inside director is the Plaintiff (the Plaintiff’s seat is the Plaintiff’s seat) to receive the above services.

B. On April 201, the Defendant: (a) provided the Defendant with consulting services necessary for the smooth implementation of the instant implementation project, such as the selection of a trust company (trust company) and the Si Corporation for the instant implementation project; (b) paid the Defendant the service price of KRW 50 million (including value-added tax) to the Defendant; and (c) paid the down payment of KRW 220 million (including value-added tax) at the time of entering into a contract with a trust company and a contract; and (d) within three days after the commencement of sale, the remainder of KRW 110 million (including value-added tax) and the remainder of KRW 220 million (including value-added tax) within one month after the commencement of sale (hereinafter “instant service contract”).

C. The Plaintiff, as the head of the Defendant’s development project headquarters, was in charge of the instant service with F (the Plaintiff’s successor and E), and the Defendant, through the Plaintiff and F, selected a trust company as Korea Asset Trust Co., Ltd. (hereinafter “Korea Asset Trust”), as the Si Construction Co., Ltd. (hereinafter “Korea Asset Trust”), and conducted consulting services under the instant service agreement, such as selecting a trust company as the Korea Asset Trust Co., Ltd. (hereinafter “Korea Asset Trust”).

On November 7, 2011, Russian paid KRW 165 million (including value-added tax) to the Defendant of the instant service payment.

(2).