A. The Plaintiff is a juristic person whose purpose is the business of manufacturing and selling synthetic cables and cables for telecommunications, etc., and the lower court’s lower judgment against the Defendant Co., Ltd. (hereinafter “Defendant”) is a juristic person that manufactures and sells lighting fixtures, electric equipment and materials.

B. From July 31, 2011 to October 31, 2011, the Plaintiff supplied the Defendant with goods equivalent to the aggregate of KRW 173,733,493, and the amount of KRW 44,684,330 from August 31, 201 to November 1, 201, the Plaintiff treated the amount of KRW 129,049,163 won (including KRW 173,73,493 won, KRW 44,684,30, and value-added tax on the Defendant as credit sales for the Defendant.

C. On July 5, 2012, Cheongju District Court 2012 Gohap12 (hereinafter “instant corporate rehabilitation”). In the instant corporate rehabilitation case, the inspector Taesung Accounting Corporation, appointed by the court, assessed 2,525,174,560 won in the assets of Hart and 3,686,34,697 won in the amount of debt, assessed 3,686,397 won in the amount of debt, and presented the opinion that the discontinuation and liquidation of the corporate rehabilitation procedure against the Defendant is more consistent with the interests of the creditors on the ground that Hart’s liquidation value is higher than the corporate value. On November 5, 2012, the instant corporate rehabilitation procedure was abolished with respect to Hart.

On October 21, 2013, India made a trade reservation (hereinafter “instant reservation”) with respect to each real estate listed in the separate sheet owned by Defendant Il Steel Co., Ltd. (hereinafter “Defendant Il Steel”) and the Defendant Daehan’s respective real estate (hereinafter “each of the instant buildings”) and completed the registration of the right to claim transfer of ownership as the receipt on October 21, 2013, Jincheon District Court, Jincheon registry Office, 17394, the provisional registration holder’s right to claim transfer of ownership was completed.

(e).