A. The Plaintiff supplied and constructed building materials from December 6, 2017 to May 28, 2018 at the construction site of the Dacheon-si D, Dacheon-si, the Defendant performed.

B. On September 20, 2018, the Defendant paid KRW 20,000,000 to the Plaintiff as part of the supply and construction cost of the said building materials (hereinafter “goods price”).

C. In the case where the Plaintiff filed a claim against the Defendant for the payment of KRW 114,800,000 for the amount of the goods (In Incheon District Court Decision 2018Da34871), the Defendant prepared and delivered the following “statement of payment” to the Plaintiff:

On December 17, 2018, the Plaintiff’s principal claim 114,800,000,000 won, which the Plaintiff (the Defendant) has against the obligor (the Defendant), shall be settled by offsetting KRW 80,000,000 as repayment (70,000,000) and reduction (10,000).

2. The creditor shall, at the same time as performance has been effected, immediately withdraw the claim, provisional seizure and lawsuit that he has taken against the debtor at the expense of the person who has made the subrogation; and

3. The remainder of KRW 34,800,000 and the provisional attachment of claims and the costs of lawsuit 1,50,000 by subrogation shall be deemed to have been extinguished on April 26, 2019 by the obligee’s payment to the account following the law firm F, and all claims held by the obligee against the obligor.

4. Where the person who makes a subrogation has not made performance under paragraph (2), the obligor shall lose the benefit of time, and 44,800,000 won shall be made to the obligee.

On December 17, 2017, the Defendant remitted KRW 50,000,00 to the account designated by the Plaintiff.

[Ground for Recognition: Unsatisfy Facts, entry of Gap evidence 8 through 11, purport of whole pleadings]

2. The parties' assertion

A. Inasmuch as only KRW 70,000,000 out of the Plaintiff’s goods amounting to KRW 114,800,000, the remainder of KRW 44,800 shall be claimed.

B. Of the total amount of the goods of the Defendant KRW 490,209,560, the amount of KRW 439,620,410 was paid. The remainder of the goods price that the Defendant is liable to pay to the Plaintiff is KRW 22,39,860, if the amount of unpaid goods and the amount of unpaid goods are excluded from KRW 28,195,290.

3. Prior to the determination, pursuant to paragraphs 1 and 3 of the letter of performance.