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

A. On September 28, 2016, the Plaintiff is a person who completed business registration (registration number E) concerning household appliances and parts wholesale and retail business with the trade name “D”.

B. As of October 1, 2016, the Plaintiff: (a) supplied the Home Oral System Products to KRW 128,195,100 (including value-added tax) in connection with the Home Oral System Works in Busan HH by May 31, 2017; and (b) concluded a contract for the supply of materials with 50% (64,097,550 won) prior to the delivery of the Products, and 20% (25,639,020 won) to be paid in cash after the completion of the operation of the Products (hereinafter “instant First Contract”).

C. On August 27, 2015, J completed business registration (registration number L) with the trade name “K (hereinafter referred to as “K”) and was engaged in electronic commerce, CCTV, installation and repair, wholesale and retail business of telecommunications equipment, etc. from around that time, and the J entered into an additional agreement on the supply of home-based system products related to the instant MU with G on February 22, 2017 as follows.

The J shall provide G with the relevant materials to the contract amount of KRW 102,200,340 (including value-added tax), and the first advance of the contract amount shall be 38,458,530 won (excluding value-added tax), the second advance of the contract amount shall be 46,454,70 won (excluding value-added tax) and the remainder shall be 7,96,170 won (excluding value-added tax).

“A material supply contract (hereinafter referred to as “instant second contract”) was concluded. D.

The Defendant acquired all of the business assets and liabilities of K in accordance with the comprehensive business takeover agreement from J.

[Ground of recognition] Facts without dispute, Gap 1, 2, 8 evidence, Eul 2 and 18 evidence, the purport of the whole pleadings

2. The parties' assertion

A. Although the Plaintiff’s summary of the Plaintiff’s assertion entered into the instant contract with G first, the Defendant was the Plaintiff.