1. The judgment of the court of first instance is modified as follows.

The Defendant-Counterclaim Plaintiff (Counterclaim Defendant) is subject to KRW 39,100,787.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Basic facts

A. C is a “F” that produces and sells clothes and various kinds of medicines (hereinafter “instant sales store”) within the E-cultural hall 401 in Daegu Jung-gu, Daegu-gu, the E-Seoul District Council. From around 2005, the Plaintiff served as accounting at the above sales store. From around 2003, the Defendant served as a self-denunciation.

B. On September 13, 2006, the Plaintiff acquired 1/2 shares of the instant sales store from C in KRW 45,000,000, and operated the instant sales store as a partnership business with C and the instant sales store. On January 23, 2009, the Plaintiff acquired 1/2 shares of the remainder of the instant sales store from C in KRW 80,000,000, and solely operated the instant sales store from that time.

C. On February 25, 2009, the Plaintiff and the Defendant acquired 1/2 shares of the instant sales store from the Plaintiff in KRW 80,000,00. The Plaintiff and the Defendant agreed to operate the instant sales store as a partnership business, and set the share ratio of expenses and profit distribution ratio as 1:1, while the Plaintiff and the Defendant set the acquisition price as KRW 80,00,000 when the Plaintiff and the Defendant take over the instant sales store.

(hereinafter referred to as the “instant trade agreement”). [Ground of recognition] The fact that there is no dispute, Gap evidence No. 1, and the purport of the entire pleadings

2. Determination on the main claim

A. On November 19, 201, the Plaintiff’s summary of the Plaintiff’s assertion transferred KRW 2,500,000 to the Defendant on November 19, 201, and KRW 600,000 on November 25, 2011. The Plaintiff borrowed KRW 8,000,000 from a credit card company in the name of G and lent it to the Defendant. The Defendant agreed to pay the above loans for KRW 539,50 each month for 18 months. However, the Defendant repaid only KRW 5,934,50 (=539,500 + 11) on November 11, 201. The Plaintiff repaid the remainder of KRW 3,776,500 (=539,500) to the Defendant.

The plaintiff and the defendant for the business of the sales store of this case.