1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. Basic facts

A. On January 5, 2012, the Plaintiff entered into an agreement with the Defendant on the transfer of C (hereinafter “C”) (hereinafter “instant agreement”).

The main contents are as follows:

Article 1: Conditions of Assignment and Acquisition. Paragraph 1 of this Agreement becomes effective as of January 1, 2012.

2. The plaintiff transfers C’s share 100% to the defendant.

3. The defendant takes over C under the condition that he succeeds to the obligations of the corporation attached to the plaintiff's separate attachment.

Article 2: Paragraph 1 of the Terms and Conditions of Debt Repayment. The defendant shall give priority to the obligations of the corporation succeeded to the plaintiff and shall repay the obligations from January 15, 2012.

Article 3: Terms and Conditions of Operation 1. The plaintiff and the defendant shall operate as joint representatives, but the plaintiff shall not participate in the management, personnel affairs, and accounting of the company.

(2) The Plaintiff shall open the passbook and employee seal impression with respect to the deposit corporation E and separately manage it.

Article 4: Conditions for Incentives Payment: 1. The case of Samsung Electronic and Oyk Bank F Corporation operated by the Plaintiff shall be paid 5% to the Plaintiff.

2. Of Samsung Engineering’s works, E works become the Plaintiff’s authority, and the terms and conditions agreed upon as C are all the Plaintiff’s authority, and the Plaintiff shall pay the Defendant the portion of corporate tax.

3. Paragraph 3. The part of the construction works run by the Plaintiff in Samsung Engineering and Other Companies shall be paid incentives to the Plaintiff, and a separate case of each construction work shall be consulted.

(4) If the relevant amount is deposited in the corporate passbook, the Defendant shall immediately pay the relevant amount to the Plaintiff.

5. The balance of national taxes and the 4th insurance will be fully responsible and repaid by the Defendant.

B. After acquiring C, the Defendant failed to pay the value-added tax, etc. imposed on C, and the Plaintiff urged the Defendant to pay C’s obligation by July 30, 2012 pursuant to the instant agreement on July 10, 2012, but the Defendant failed to perform this.

(2).