A. On April 2017, the Plaintiff received a request from the Defendant to create a set of KRW 50,000 (10,000,000 per set) in order to use the original part of the Defendant’s provided by him/her to create a set of KRW 50,00 per sheet (10,000,000 for value-added tax) and accepted the request at the processing cost.

B. The Defendant supplied the Plaintiff with the original 8,803 Camps for the manufacture of tea, and the Plaintiff produced 10,910 set and supplied all 50,09 sets to the Defendant by the end of June, 2017.

C. Before manufacturing, the Defendant paid the Plaintiff the amount of KRW 22,00,000 as advance payment (i.e., value-added tax amounting to KRW 20,000,000) on May 8, 2017, and the Plaintiff issued a tax invoice corresponding to that amount to the Defendant.

After completion of the delivery, the Defendant, on December 1, 2017, remitted 2,000,000 won to the Plaintiff as part of the price.

【Ground of recognition】 The fact that there is no dispute, Gap’s 1 through 5(provisional number omitted), Eul’s 1, and 3, and the purport of the whole pleadings

2. Both claims on the principal lawsuit and counterclaim;

A. The Plaintiff’s purchase price of 50,000,000, including value-added tax, was all supplied for the sale of 50,000 sets upon the Plaintiff’s assertion. The production price corresponding thereto is KRW 66,00,000 (= KRW 50,000 x 1,200 x1.1).

In addition, since the amount of 120 won per set is additionally paid at the expense of subsidiary materials, such as packing cases and packaging plastic, which contain arms and paper, the corresponding price is KRW 6,600,000, including value-added tax (=50,000 x 120 x 1.1).

Defendant repaid 24,000,000 won in cash (=22,000,000 won).

In addition, when the plaintiff purchased the original group separately from the defendant, it decided to deduct the purchase price of KRW 6,162,550 from the purchase price of the original group.

Therefore, the money that can be seen as having been repaid is KRW 30,162,550, including the above repayment and the mutual aid money.

42,437,450 won (=6.66.