2. The costs of appeal shall be borne by the Plaintiff (Counterclaim Defendant).

A. The English contract (Evidence B No. 1) in the name of the Plaintiff and the Defendant entered the effective date as November 1, 2013 in the English contract (Evidence B No. 1), but the e-mail (Evidence A 4-7) seeking confirmation on the English contract that is composed of the Defendant as a customer was sent on January 3, 2014, is recognized as above, in light of the fact that the e-mail (Evidence A 4-7) was sent on January 3,

The Korea Development Bank Agreement (hereinafter “Agreement”) was concluded to grant the Plaintiff the right to purchase the cosmetic produced by the Defendant and pay the product price to the Defendant, and if the Plaintiff fails to comply with the due date, the Korea Development Bank Agreement (hereinafter “Agreement”) concluded to pay interest calculated at a rate of 7% per annum.

B. In addition, in the name of the Plaintiff and the Defendant, the Defendant exported to the Plaintiff an amount equivalent to KRW 17,932,005 of exported goods for open opening at Hanskin on March 14, 2014, and issued a performance (payment) guaranty insurance policy (payment amount of KRW 20,000,000) to the Defendant, and the total amount of the payment was to be paid by June 12, 2014 (hereinafter “additional Agreement”) was also concluded under the said agreement. The Plaintiff provided a performance (payment guarantee policy) guaranty insurance policy (hereinafter “Seoul Guarantee Insurance”) from the Seoul Guarantee Co., Ltd. (hereinafter “Seoul Guarantee Insurance”), on March 3, 2014 (the policyholder, the insured, the Defendant, the purchase amount of the insurance amount of KRW 20,00,000, and the coverage period, and the damage guarantee payment guarantee under the Distribor Agship agreement, from March 3, 2014 to October 31, 2014).

C. The Defendant supplied goods equivalent to KRW 17,932,05 on March 14, 2014 in accordance with the instant agreement.

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 1 to 4, Eul evidence 1 to 4, witness D's testimony and the purport of the whole pleadings

2. According to the above facts, barring special circumstances, the Plaintiff’s determination as to the cause of the counterclaim as to the goods amounting to KRW 17,932,005 pursuant to the instant agreement and the additional agreement, and the date following the date of payment, as of June 13, 2014.