1. The plaintiff (Counterclaim defendant)'s main claim is dismissed.

2. The plaintiff (Counterclaim defendant) is the defendant (Counterclaim plaintiff) 86,492.

A principal lawsuit and counterclaim shall also be deemed a principal lawsuit and counterclaim.

1. The following facts may be acknowledged in full view of the following facts: Gap evidence Nos. 1 through 6 (including each number in the case of additional numbers), 11, 14, 17, 20 (the evidence No. 20 means evidence Nos. 1 and 20; hereinafter the same shall apply), Eul evidence Nos. 7 through 12, 21, and 22; Eul's testimony and witness Eul; Eul's witness Eul's testimony and witness D; Eul's testimony; and the fact-finding with respect to Busan District Tax Office's Busan District Court's Busan District Prosecutor's inquiry results.

On January 26, 2012, the Plaintiff entered into a lease agreement with the Defendant, stating that the lease deposit shall be KRW 50 million (hereinafter referred to as the “lease deposit”) and the monthly sales amount shall be 10% as specified in the letter of understanding that the lease agreement was concluded (hereinafter referred to as the “instant lease agreement”) with respect to the Busan-gu Busan-gu (hereinafter referred to as the “instant building”) 305, 306, 307, 308, 404, 405, 406, 407, and 408 (hereinafter referred to as the “lease”). The Plaintiff paid the instant lease deposit to the Defendant on the same day (hereinafter referred to as the “instant letter of understanding”). The main contents of the instant letter of understanding are as follows.

1. When the Plaintiff leases the leased object of this case, the deposit shall be KRW 50 million for the leased object of this case, and the term of lease shall be 60 months from February 1, 2012 to January 31, 2017, and the rent shall be 10% of the monthly sales.

(10% of the rent shall consist of pure rent, housework, fixtures, and facility usage fees: Provided, That regardless of the minimum sale during six months (from March 1, 2012 to August 31, 2012), the Plaintiff shall guarantee the Defendant that the rent is at least KRW 5,00,000,000 for at least six months, and shall guarantee the Defendant that the rent is at least KRW 10,000 from September 1, 2012 to January 31, 2017, at least KRW 10,000 (10%) and shall pay the amount of the rent guaranteed under mutual agreement.

2. The Plaintiff shall complete all the construction of soundproof facilities, etc. when the interior works of the facility and shall use the section for common use.