1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. The plaintiff is a company that is engaged in the business of management consulting, etc. with the trade name of "C" and the defendant is a company that engages in the business of manufacturing metal works.

B. On June 14, 2016, the Plaintiff and the Defendant provided management consulting services to the Defendant to enable the Defendant to obtain business funds from financial institutions (hereinafter “instant contract”).

(i) concluded the Agreement as follows:

Corporate Finance Consulting Contract

2. Purposes of use of the fund and the amount of loan application - Amount of loan application: four hundred million won; and

4. Consulting costs: Insurance companies: Amount of insurance subscription (1% of the amount of loans) or monthly settlement of cash (6% of the amount of loans): Metife, AIA life insurance types: variable social insurance, paper written subscription for life insurance - transfer immediately after the date on which the applicant enters a written application for the loan - the date on which the initial premium is executed - the date on which the initial premium is entered - the period of payment - the conditions of maintenance for not less than 5 years - the period of payment - the conditions of maintenance for not less than 36 years: 6% of the amount of the loan at the time of non-maintenance for not more than 3 years, calculated within 15 days on a calculated basis;

Provided, That if the loan is not maintained within five times, 6% of the loan amount shall be settled in full within 15 days.

C. On September 13, 2016, the Defendant took out a loan of KRW 400 million from the branch office of the Busan Bank.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 2, the purport of the whole pleadings

2. The plaintiff's assertion and judgment

A. The Plaintiff’s assertion that the Plaintiff performed the service under the instant contract so that the Defendant may obtain a loan of KRW 400 million from the Defendant. As such, the Defendant is obligated to pay the Plaintiff the sum of KRW 24,000,000,000 and the additional tax of KRW 26,40,000,000, which is the service payment, as prescribed by the instant contract.

B. Article 4 of the instant contract provides that the Defendant shall pay consulting costs to the Plaintiff by providing that “insurance subscription or cash settlement.”