A. The Plaintiff entered into a premium partnership agreement with the authority delegated to exclusively purchase software products from U.S. U.S. U.S. U.S., Inc. (hereinafter “N.”), and agreed that strategic partnerships supply software products according to U.S.’s policies.

The U.S. appointed the Defendant as a strategic partner (hereinafter “N.”) and the Defendant received products from the U.S. and sold them to the final consumer.

B. On April 26, 2013, an order for a transaction tracking system (hereinafter “instant system”) was issued to the Defendant. To deliver the said system to the Plaintiff at KRW 16,400,000, the Plaintiff entered into an agreement to deliver the link to the Plaintiff on the same day (hereinafter “hon link”) for KRW 116,400,000. On December 30, 2013, an order was issued to supply the said system at KRW 132,00,000 to the Defendant. On December 30, 2013, an order issued a tax invoice of KRW 132,00,000 (including additional tax), item “However, an integrated performance management item” to the Defendant.

C. On April 25, 2014, link transferred the balance of the purchase price claimed to the Defendant on April 26, 2013 pursuant to the contract for the supply of goods by a link to the Defendant (hereinafter “instant commodity supply contract”) and transferred the balance of the purchase price of KRW 77,08,000 (hereinafter “the instant claim”) among KRW 77,08,000 (including additional tax; hereinafter the same shall apply), which was concluded on April 26, 2014, the Plaintiff notified the Defendant of this fact on the same day, and the Defendant affixed a seal on the part of the receipt notice of the said assignment of the claim.

On the other hand, Lice was declared bankrupt on November 7, 2014.

[Reasons for Recognition] There is no dispute;