1. All appeals by the defendant and the independent party intervenor are dismissed;

2. The portion resulting from the principal lawsuit out of the costs of appeal.

1. Presumed facts

A. D Co., Ltd. (hereinafter “D”) established on November 4, 2009 20,000 shares issued on November 4, 2009, and capital of KRW 100,000, the Plaintiff’s representative director, the Plaintiff’s auditor, the Defendant, and the company director G. At the time, the Plaintiff and the Defendant’s shares were each 10,000 shares.

On November 3, 2009, the day before the establishment of D, the Plaintiff deposited KRW 100 million into its own bank account (I) newly opened from its own bank account (H).

On November 11, 2009, KRW 100 million was deposited into D’s account on the same day, but KRW 100 million was deposited into D’s account again on the 12th of the same month. Of the above money, KRW 69,768,600 out of the said money was disbursed on January 8, 2010 as a bid bond for bid bid in the Suwon District Court’s Suwon District Court’s 330 square meters and above-ground buildings under D’s name.

B. On February 22, 2010, the Defendant resigned from D’s audit, and transferred 10,000 shares under the Defendant’s name to the new auditor E and company director F, but did not receive the transfer proceeds.

E and F did not actually take charge of duties as auditor or internal director in D, but only registered in the corporate register.

E and F respectively resign from their respective auditors or internal directors on July 20, 2012, and on July 31, 2012, such matters were registered in the corporate register.

C. The list of D’s shareholders (Evidence A No. 4) prepared in the name of D and delivered to the Plaintiff around August 2012 by the participant in the list of shareholders and the statement on changes in the stocks, etc. are indicated as the shareholder with regard to 20,000 shares of the said company.

Meanwhile, in light of the D’s “detailed statement on changes in stocks and other matters” submitted to the tax authority on March 31, 2012, it is stated that the Defendant’s name remains 5,000 shares of D (hereinafter “instant shares”).

[Ground of recognition] Gap 1 through 10, 12 through 14, 17 through 20, 32 through 35, and 3.