2. The costs of lawsuit shall be borne by the Plaintiff.

A. The Plaintiff is a company with the total sales authority and the right to supply food materials in Daegu region relating to “B.” The Defendant, as a food material distribution company, supplied food materials to the Daegu regional agency B pursuant to an agreement entered into with the Plaintiff on February 15, 2016, and the Defendant determined the following sales commission to supply food materials to the agency B and to pay the Plaintiff.

Article 8. 【Sales Fee (Defendant)” shall pay the sales commission to the purchaser (Plaintiff) as follows:

(1) The “supplier” shall pay 6% sales commission to the “Buyer” for the sales of “non-exclusive goods” (VAT) supplied to the “Transaction of the buyer”.

(Sales Fee for Exclusive Goods) The “supplier” shall pay to the “Buyer” the sales commission supplied to the “Transaction” of the buyer” = the sales commission of the “sale Price”-(VAT) purchase amount (VAT) *13 per cent.

B. Sales commission for exclusive goods under Article 8 of the above Arrangement = Sales commission = (Sales price) - (hereinafter “exclusive goods” *13 per cent)” = Sales commission - The food material value the Defendant sells to B agencies - the food material value the Defendant purchases from the Plaintiff (excluding value-added tax) - the purchase price (excluding value-added tax x 13 per cent) - the food material value the Defendant purchases from the Plaintiff; hereinafter “the instant calculation formula”.

[Ground for recognition] Unsatisfy

2. The assertion and judgment

A. The plaintiff alleged that the sales price of the instant accounting formula is the amount including value added tax.

However, the Defendant paid only the sales commission calculated by excluding value-added tax to the Plaintiff.

The Defendant asserts that the Plaintiff is liable to pay the sales commission calculated by including value-added tax to the Plaintiff totaling KRW 33,111,284 and delay damages.

As to this, the defendant is the above "sales price".