1. The Plaintiff (Counterclaim Defendant) paid KRW 31,216,660 to the Defendant (Counterclaim Plaintiff) and its related amount from September 27, 2016 to November 7, 2017.

1. Basic facts

A. The Plaintiff (from C to December 28, 2015) is a corporation whose business purpose is to develop and sell hardware, etc., and the Defendant served as the Plaintiff’s intra-company director for about two years and six months from May 1, 2013 to October 30, 2015.

B. From June 7, 2013 to October 8, 2014, the Plaintiff remitted total of KRW 149,440,000 to the Defendant over 30 times, and the Defendant wired total of KRW 90,60,000 to the Plaintiff over 14 times from October 17, 2013 to December 8, 2014.

[Ground for recognition] Unsatisfy

2. Determination on the main claim

A. The summary of the Plaintiff’s assertion was a loan in the name of the provisional payment amounting to KRW 149.4 million that the Plaintiff remitted to the Defendant. Since the Defendant repaid KRW 90.6 million among them, the Defendant is obligated to pay the remainder of the loan amounting to KRW 58.8 million (= KRW 149.4 million - KRW 9.6 million) to the Plaintiff.

B. According to the evidence No. 2, when the Plaintiff transfers the above KRW 149.4 million (hereinafter “the instant provisional payment”) to the Defendant on 30 occasions, it can be acknowledged that the Plaintiff left the joint payment form of each “provisional payment” whenever transferring it to the Plaintiff bank account.

However, comprehensively taking account of the following circumstances, evidence Nos. 10-1, 2, 1 through 3, 5, 13, 14, and 16, which can be acknowledged by comprehensively considering the overall purport of the pleadings, it is insufficient to acknowledge the fact that the above facts acknowledged and the evidence submitted by the plaintiff alone are loans of the above 58,80,00 won out of the provisional payment, and there is no other evidence to acknowledge it. Thus, the plaintiff's above assertion is without merit.

(1) After remitting the instant provisional payment to the Defendant, the Plaintiff remitted approximately KRW 120 million in total to 17 times from November 14, 2014 to August 28, 2015, as business promotion expenses.

With regard to this, a certified tax accountant D, who was acting for the plaintiff from April 2013, filed against the defendant by the representative director E.