2. The Plaintiff (Counterclaim Defendant) is KRW 13,770,790, to the Defendant (Counterclaim Plaintiff).

1. Facts of recognition;

A. On July 16, 2013, the Plaintiff engaged in the Modern, leather products manufacturing, and wholesale and retail business: (a) concluded a contract with the Defendant, the mother contractor, providing the Plaintiff with raw and auxiliary materials, and processing them by the Defendant, to produce the debris, minc, and minc, etc. (hereinafter “instant contract”); (b) At the time of entering into the instant contract, the Plaintiff agreed to, without delay, that the quantity supplied by the Defendant in relation to the required quantity of the raw materials, etc. is below the manufacturing ordered quantity without changing the required quantity agreed between the parties concerned, if the quantity supplied by the Defendant falls short of the manufacturing ordered quantity without changing the required quantity, the Defendant identified the cause for the shortage, and if it is impossible for the Plaintiff to recognize it, the Defendant agreed to compensate the raw materials ledger without delay.

B. In accordance with the instant contract, the Defendant supplied de facto burners, etc. to the Plaintiff pursuant to the instant contract, but was not paid KRW 7,978,00, which was part of the consignment processing amount agreed by the Plaintiff, and the Defendant reported and paid the value-added tax of KRW 5,792,790 on April 24, 2014, when the value-added tax was not paid for the price under the instant contract for the consignment processing.

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 4-1 and Eul evidence 4-2, the purport of the whole pleadings

2. Summary of the parties' arguments

A. The summary of the Plaintiff’s assertion 1 and the Defendant agreed to compensate the Plaintiff for the amount corresponding to the original amount in a case where the Defendant could not return the remaining original amount without using the Plaintiff at the time of entering into the instant contract for the processing of the contract. As such, the Defendant, as the original amount, is obligated to return the Plaintiff the sum of KRW 36,534,960, and KRW 1,930,500, and KRW 38,465,460, and KRW 38,465,460, and KRW 7,978,00,000, value-added tax and KRW 5,790,80,000, which are paid to the Defendant from the said amount, is ultimately deducted from the said amount.