A. On January 31, 2013, the Plaintiff (Counterclaim Defendant; hereinafter “Plaintiff”) requested the Defendant (Counterclaim Plaintiff; hereinafter “Defendant”) to design and develop programs relating to “Personnel/Allowance/Accounting System” among the projects for building the C Group Integrated Information System. Around January 31, 2013, the contract amount of KRW 154,00,000 (including additional taxes), the contract period from February 1, 2013 to July 31, 2013, the place where the service was performed was designated as the place designated by the Defendant (hereinafter “instant service contract”).

B. According to the instant service contract, (1) out of the service costs: (a) pays 20% of the contract amount within 14 days after the conclusion of the contract; (2) the intermediate payment shall be paid to the customer company A (the Defendant) at the time of filing a claim for intermediate payment; (3) the remainder shall be paid within seven days after receiving from the customer company A (the Defendant) at the time of filing a claim for intermediate payment; and (2) the remainder shall be paid within seven days after receiving from the customer company A (the Defendant) at the time of filing a claim for remainder after the termination of the contract period.

(Article 14). (c)

On July 16, 2013, the Defendant agreed to modify the instant service contract at the Plaintiff’s request that “if human resources and expenses are more than anticipated in the performance of the project,” as follows:

C

D. In relation to the instant service contract, the Defendant remitted KRW 92,40,000,00 to the Plaintiff, including the intermediate payment of KRW 30,800,000 on February 15, 2013, the intermediate payment of KRW 15,00,000 on August 2, 2013, and the intermediate payment of KRW 46,60,000 on August 7, 2013.

E. On August 31, 2013, the Plaintiff and the Defendant attended the Plaintiff’s D director and the Defendant’s E, F, etc., on the following grounds: (a) development delay and work progress due to the lack of personnel in charge of accounting; (b) concerns over maintenance and repair after the system open due to the lack of personnel in charge of accounting; (c) a delay in time due to the failure of the developer’s input; and (d) a lack of system completion due to the probability of design uncertainty.