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

A. The Plaintiff is a juristic person established for the purpose of wholesale and retail business, etc. of oil products, and the Defendant is a person who has engaged in the lubrication sales business under the trade name of “D” in the Jung-gu Seoul Metropolitan Government, Young-gu

B. However, according to the demand for the selection of large scale and strategic agencies through the consolidation of E which began from around 2009, the Plaintiff and the Defendant respectively registered the name as “F” and the Defendant as the manager, respectively. < Amended by Presidential Decree No. 21358, Dec. 10, 2009>

C. Around November 8, 2011, the Plaintiff and the Defendant entered into a merger contract with the Plaintiff’s lubrication business part and D, which were operated by the Defendant, to establish “Company G”, and the new company’s equity structure were to perform the assets of both companies as of November 10, 201 and to comply with the ratio.

[Ground of recognition] The fact that there is no dispute, Gap's 1 through 3, Eul's 3 and 8 (including Serial number), the whole purport of pleading

2. Determination

A. The plaintiff asserts as follows.

In other words, from December 11, 2009 to November 5, 2012, the Plaintiff sold lubial products of KRW 3,95,59,896 to F through internal transactions in a corporation. The F sold the said products to D operated independently by the Defendant for KRW 4,024,149,930.

However, the defendant paid only KRW 3,941,789,49,490 out of the above sales proceeds of KRW 4,024,149,930, and did not pay the remainder of KRW 82,360,440 ( = 4,024,149,930 - 3,941,789,490).

In addition, the defendant did not deposit only KRW 3,947,106,774 out of the amount of KRW 3,95,59,896 incurred from internal transactions of the plaintiff's head office and F, and the remaining KRW 8,396,622 ( = 3,95,59,896 - 3,947,106,774 - 96,500) after deducting bank remittance fee from KRW 96,50.

Therefore, the defendant shall pay to the plaintiff 82,360,440 won for the remainder of goods sold by the plaintiff F to the defendant and F according to the internal transaction between the plaintiff corporation and the plaintiff corporation.