A. On February 8, 2010, the Plaintiff C&C consulting group (hereinafter “Plaintiff”) concluded a contract on the acceptance of services (hereinafter “first agreement”) with Defendant B&C Co., Ltd. (hereinafter “Defendant B&C Co., Ltd.”) to provide all services, such as the provision of all forms of merger, including the consultation on merger, the examination of and consultation on the merger requirements, reasonable merger ratio, consultation on absorption ratio, consultation on merger, consultation on merger process, consultation on and consultation on merger, and other ancillary matters related to absorption, and the period of service execution (hereinafter “the first agreement”) to be changed from the date of the contract to the date of the registration of the merger (hereinafter “Defendant B&C Co., Ltd.”); the Defendant’s request to pay 00% of the service fee to the Plaintiff C&C Co., Ltd. (hereinafter “Defendant B&C”) to the date of the registration of the merger; the Defendant’s remaining 50% of the service fee to be paid to the Plaintiff C&C Co., Ltd. (hereinafter “the above 500% of the service fee”).

B. Around 2010, the Plaintiff’s accounting firm entered into a contract to provide external audits, tax adjustment, and IFTRS services (hereinafter “instant contract”) with Defendant BlubC, and performed the obligations under the said contract. Accordingly, the Plaintiff’s accounting firm incurred service fees of KRW 77,104,192 (i.e., total audit service fees of KRW 38,551,392 (i.e., total audit service fees of KRW 33,00,000).

C. Accordingly, the Defendant on June 3, 201.