A. From January 2013, the Plaintiff has been engaged in the wholesale and retail business of the industrial double tape, etc., the Plaintiff has traded with DIC-840 ER products (hereinafter “instant products”) from a company that is engaged in the wholesale and retail business to D Co., Ltd. (hereinafter “non-party company”).

The non-party company received the product of this case from the plaintiff and produced and supplied the merchandise storage parts to the Epwitter business division, and the settlement of the price for the goods against the plaintiff was made by the method of settling the price for the goods at the end of each month after closing the order at the end of every month.

B. Defendant B (hereinafter “B”) is a company engaged in the business of processing industrial tapes, films, etc., and processed and supplied films among the film parts to Nonparty Company. The film products processed and supplied by Defendant B were used as materials by the Plaintiff.

C. As of March 2, 2015, the Plaintiff, while engaging in the transaction of supplying the instant product to the Nonparty Company, did not receive the instant product from the Nonparty Company, reached KRW 132,227,100 as of March 2, 2015, notified the Nonparty Company that it could no longer supply the instant product unless it is settled in KRW 35,00,000 by March 31, 2015.

The non-party company

C. Since April 2015, since the accumulation of accounts receivable and the aggravation of management conditions, Defendant B’s employees were in charge of the transaction of the instant product supplied by the Plaintiff.

From April 27, 2015, the Plaintiff received an order from the U.S. Si F, which is the location of Defendant B’s head office, as the place of the delivery and supplied the instant product to the location of Defendant B’s head office. Since July 2015, the employee in charge of the purchase of the instant product changed to Defendant B’s employee.

E. Defendant B shall be liable to compensate for the losses incurred by Defendant B.