A. A. Around June 2017, Co., Ltd. D (hereinafter “D”) entered into an outsourcing processing contract (hereinafter “instant contract”) with the Defendant, under which the Defendant received raw materials and cut materials from the Defendant and produced a set of goods and supplied them to the Defendant and received the payment.

B. On May 4, 2018, the Intervenor joining the Plaintiff (hereinafter “ Intervenor”) entered into an agreement between the Plaintiff and the Defendant to transfer credit claims (hereinafter “transfer of credit claims”) and notified the Defendant of the transfer of credit claims, and the notice reached the Defendant on May 10, 2018.

[Ground of recognition] Facts without dispute, Gap evidence 1, 7 evidence, Eul evidence 2 (including paper numbers; hereinafter the same shall apply), witness E's testimony and the purport of the whole pleadings

2. The assertion and judgment

A. Upon the Plaintiff’s assertion, the Intervenor decided to implement the instant contract to the Defendant instead of D at the Defendant’s request. Accordingly, the Intervenor calculated the Defendant’s supply price of KRW 35,274,219, ② KRW 18,417,907 (=7,611,454, October 2017 + KRW 9,153,243,000 on November 2017 + KRW 1,653,210 on December 1, 2017; ③ F custody fees of KRW 10,222,70 (=2,284,200 + KRW 2,648,100 on December 2, 2018 + value-added tax on KRW 2,957, KRW 108, KRW 2308,3108,3085, KRW 2081,2308,416,2085,23085,2018).

However, the Intervenor transferred KRW 33,193,160 among the above claims prior to the assignment of the instant claim to G Co., Ltd., and the Intervenor’s purchase amount to be offset against the supply cost is KRW 21,634,265.

Therefore, the Defendant transferred the Intervenor’s remaining claims through the assignment of the instant claim = KRW 75,036,402 = Total amount of the Intervenor’s claims 129,863,827.