1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The Defendant’s grounds for appeal cited in the judgment of the court of first instance are not significantly different from the allegations in the judgment of the court of first instance, and even if the evidence submitted to the court of first instance shows each evidence submitted to this court, the fact-finding and judgment of the court of first instance are recognized as legitimate ( even if the Defendant’s loans to H, as alleged by the Defendant, to the Defendant, KRW 200 million paid to L on August 20, 201, the representative director of the court of first instance appears to have been operating M in substance at the time of entering into the instant monetary loan loan contract, and there is no objective evidence to deem that H actually operated the above company, and even if the Defendant’s assertion, most of the loans newly financed to H were used by other creditors for repayment of the existing claims of the above company, and thus, it is difficult to view that the court of first instance did not have any new evidence or best evidence to acknowledge that the aforementioned funds were used for the purpose of changing the above company’s business or for changing the aforementioned funds for the purpose of the first instance judgment.

2. In conclusion, the judgment of the first instance is legitimate, and the defendant's appeal is dismissed. It is so decided as per Disposition.