1. Revocation of the first instance judgment.

2. All plaintiffs' claims are dismissed.

3. Total costs of litigation are assessed against the Plaintiffs.

1. Basic facts

A. The Plaintiff A Co., Ltd. (hereinafter “Plaintiff A”) is a company established for the purpose of the design and construction business for indoor and external construction. Nonparty J (hereinafter “J”) is an affiliated company of Plaintiff A, and Plaintiff B Co., Ltd. (hereinafter “Plaintiff B”) is a company established for the purpose of the sale of construction advertising business, advertising agency business, etc.

The defendant is a company established for the purpose of construction business, etc., and is an executor of the "business of constructing officetels on the surface of the F of South-si and six parcels (hereinafter "the business of this case")."

B. The Defendant requested each of the loans to K and Defendant B, the actual representative of K and Defendant B, for reasons of the lack of funds at the beginning of the instant business, proposed that “where the Defendant lends each of KRW 150 million to the Defendant, the Defendant would not only receive the instant business PF loan but also take charge of a model voucher construction and advertising agency for the instant business within 15 days.”

Accordingly, J and Defendant B believed that they will perform the construction of model voucher and the sales advertising agency business to be conducted in the course of the instant project in the future, and accepted the Defendant’s proposal and lent KRW 150 million to the Defendant around November 2016, respectively.

hereinafter referred to as "each loan agreement of this case"

(c) Model House Work Contract;

2. The name of the contractor: He/she shall choose either of (based on 300 square meters for two generations) among M-Newly constructed works (based on 300 square meters), 1) a model hybrid work (renovation) 2), 1) and 2 (based on consultation between the defendant and the plaintiff A and 1);

5-1 Total contract amount: Value-added tax of KRW 1,100,000: 1,00,000,000 for value-added tax of KRW 5-2: Total contract amount of KRW 1,650,000 for value-added tax of KRW 1,650,000 for value-added tax of KRW 1,500,000 for value-added tax of KRW 1,500 for value-added tax of KRW 1,500,000 for value-added tax of KRW 150,000 for

6. Payment of the price (to correspond to the provisions of the trust company);

(a) Advance payments: 15 percent;

(b) Amount completed: (1) Method of payment once a month; Cash; and

7. Within six months from the date of the contract, the case is held on November 17, 2016.