A. The Plaintiff, a company engaged in steel cutting and processing business, etc., filed a rehabilitation application with the Changwon District Court 2018 Ma10063, Nov. 21, 2018, and was decided to commence rehabilitation procedures on September 16, 2019 (hereinafter “Plaintiff”).

(2) The Defendant is a company with the purpose of installing machinery and equipment, manufacturing industry and machinery, etc.

B. The Plaintiff and the Defendant’s contract-related 1) concluded a contract with D Co., Ltd. for the production and supply of each coal transfer equipment related to the E Coal Power Plant project and the F Coal Power Plant project. The Defendant and the Plaintiff did not prepare a separate contract and requested the Plaintiff for the cutting and processing of small materials necessary for the production. The Defendant and the Plaintiff did not prepare a separate contract, and the Defendant ordered the Plaintiff to cut and process the steel plates and other materials in accordance with the design drawings when the Plaintiff ordered the work to cut and process the steel plates to the Plaintiff (hereinafter “instant contract”).

(2) From August 2017 to January 2018, the Plaintiff supplied raw materials supplied by the Defendant (hereinafter “private raw materials”) or the raw materials directly purchased by the Plaintiff (hereinafter “contract materials”) to the Defendant. From August 16, 2017 to January 19, 2018, the Defendant paid KRW 223,757,523 in total to the Plaintiff as the processing costs for private raw materials, and as the processing costs for contract materials, from August 16, 2017 to January 19, 2018.

3) The Plaintiff and the Defendant agreed on February 9, 2018 for the settlement of materials supplied under the instant contract (hereinafter “instant settlement agreement”).

B. The settlement agreement was reached as of February 9, 2018 with respect to the items, such as cutting work costs, events work costs, processing work costs, transportation costs, etc., and the remainder was decided by February 12, 2018 through mutual consultation, but thereafter.