1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. The issues of this case and the judgment of the court of first instance

A. The key issue of the instant case was, on March 10, 2014, the Plaintiff notified the Plaintiff of KRW 112,572,010 on the ground that the Plaintiff received KRW 250,000 from B as retirement allowances constituted other income.

(hereinafter “instant disposition”). The key issue of this case is whether the instant disposition, based on the premise that the Plaintiff’s repayment of the loan amounting to KRW 160 million, out of KRW 250,000,000 that the Plaintiff received from B, constitutes other income, is unlawful.

B. The court of first instance held that the Plaintiff received KRW 150 million from B on May 12, 201, and KRW 200 million on June 3, 2011, and that “the Plaintiff received KRW 200 million as retirement allowances” on June 3, 2011. ② The Plaintiff had already to receive retirement allowances from B on November 27, 2008, and appears to have prepared a notarial deed on money consumption loan contract in order to secure the claim for retirement allowances in the course of divorce with C who is the spouse. Considering that the amount of claim on the notarial deed is KRW 350,000,000,000,000 from B on May 12, 201, the Plaintiff received a loan from B and received KRW 205,000,000 from B on June 3, 201, and the Plaintiff claimed that the Plaintiff was paid KRW 605,000,000 on May 27, 2005.