A. On March 2015, the Plaintiff entered into a contract with C, a mutual clothing intermediary store called “B,” stating that “The Plaintiff shall deliver fiberss, clothing, etc. to FREVVVG COMPPD. and EOSNPPPPPPPPR INC.” Within 20 days after the arrival of the goods, and C shall receive the price of the goods from B and deposit the goods into the account designated by the Plaintiff immediately.”

B. In accordance with the above contract, the Plaintiff supplied B’s bridges, clothing, etc. to B, as from March 6, 2015 to April 30, 2015, but did not receive the price of supply equivalent to USD 138,330.53 from C.

C. On October 23, 2015, C established the Defendant Company that is engaged in sales business, such as clothing manufacturing, etc., and took office as an internal director.

On October 28, 2015, after the establishment of the defendant company, the defendant company (e.g., C and the employee D of the defendant company) sent e-mail to the plaintiff on October 28, 2015 that "the result of the sale of this farc is nothing more than a good letter but not an asset plan." On November 9, 2015, the plaintiff's employee E sent e-mail to the defendant company (e.g., the receiver: C and D) that "the president has completed the recovery fund within 1-2 weeks from October 28, 2015 for the delay of approval." If the promise is not observed, D sent e-mail to the purport that "I will continue the collection of claims." It seems that it would be difficult to find a solution on many occasions, but it would be difficult to collect the e-mail first, rather than to collect it."

E. The Plaintiff’s employees, F, etc. urged the Defendant Company to repay their obligations even thereafter, and C, on June 17, 2016, shall prepare “a repayment plan” as follows, and sign it as the representative of the Defendant Company.