A. The Defendant, at early 2015, engaged in a trade partnership business between the Defendant and C (Korean name D; hereinafter “C”) and its wife E, to import and sell products, such as clothes, liquid books, etc., in Korea. On February 5, 2015, the Defendant was registered as a business operator and the location of the Defendant’s residence.

B. Consultation and progress 1) The Plaintiff’s representative director G with G on the supply of the instant goods

(C) A contract for the supply of goods imported from a foreign country through C (hereinafter “instant contract for the supply of goods”).

2) G transferred each amount of KRW 1,100,000 on May 28, 2015, and KRW 1,700,000 on May 29, 2015, to the Defendant Nonghyup Bank account.

3 In relation to the schedule of supply of the instant goods to H and C on July 18, 2015, the Plaintiff deposited KRW 20 million into the FF Agricultural Cooperative Account with respect to the schedule of supply of the instant goods;

2. Upon checking the deposit from F, sharing product pictures and materials to the Plaintiff;

3. Ascertainment that the goods are as described in paragraph (2) after depositing USD 30,00 in a transaction place with rapid trade schedule and opening the warehouse;

4. The e-mail was sent to the Plaintiff on July 22, 2015, stating that “if the Plaintiff forwards USD 20,000 calculated at the present exchange rate and then transfers the remittance certificate, it would be progress as follows.” On the same day, C sent KRW 22,924,00 to the Defendant’s Nonghyup bank account on the same day. On July 19, 2015, C sent the e-mail to the Plaintiff that it was well received the remittance to the Plaintiff on July 22, 2015.