The judgment below is reversed and the case is remanded to Seoul High Court.

The grounds of appeal are examined.

The lower court acknowledged that the Plaintiff’s claim amount against the Defendant was KRW 105,040,00,000, in determining the cause of the claim, but recognized that the Plaintiff’s claim amount against the Defendant was KRW 74,841,40,00 in determining the grounds of offset.

The judgment of the court below is erroneous by misapprehending the facts in violation of logical and empirical rules, or by inconsistency in the reasoning, which affected the conclusion of the judgment.

Therefore, without examining the remaining grounds of appeal, the lower judgment is reversed, and the case is remanded to the lower court for further proceedings consistent with this Opinion. It is so decided as per Disposition by the assent of all participating Justices on the bench.