The defendant.

A. In around 2011, the Plaintiff: (a) received a claim for the amount of goods to be received from C; (b) failed to receive payment; and (c) sold the printing machine 2F-4 (hereinafter “instant printing machine”) to a third party during the auction process; and (d) sold the said claim to a third party.

B. However, the Plaintiff offered that “If part of the sale price is leased, the printing machine of this case shall be awarded the Plaintiff’s successful bid and the Defendant shall pay KRW 160 million to the Plaintiff,” and that the Defendant accepted this.

C. On December 21, 2011, the Plaintiff participated in the auction procedure of the printing machine of this case (Seoul District Court 201No. 6405) and sold the said printing machine at KRW 240 million.

The Plaintiff offsets KRW 174,849,767 out of the sale price by its claim for the payment of the above goods to its own C, and paid KRW 84 million from the Defendant the remainder of the sale price of KRW 65,150,233 and other expenses.

On the other hand, on December 21, 201, the Plaintiff and the Defendant sold the instant printing machine to the Defendant, and the Defendant kept the instant printing machine. The Defendant concluded a sales contract with the Plaintiff to pay to the Plaintiff KRW 160 million after deducting the borrowed money from the purchase price of KRW 240 million upon removal of the machine.

(2) The Defendant, on December 21, 201, sold the instant printing machine at KRW 270 million to C on December 21, 201, and down payment amounting to KRW 77 million on the date of contract, intermediate payment, KRW 23 million on December 27, 2011; and KRW 170 million on December 28, 201 (hereinafter “2 sales contract”). C concluded a sales contract with the Defendant on February 28, 2012 (hereinafter “2 sales contract”). D is a down payment and intermediate payment to the Defendant at the time of the date stipulated in the 2 sales contract.