A. On May 2018, the Defendant entered into a contract of carriage between the Plaintiff and the Plaintiff of the complex transport arrangement business (hereinafter “C”) with the content that C (hereinafter “D”) will transport and pass through customs at the port of Bangladesh (hereinafter “the instant contract of carriage”) under the condition that D.D.P. (Deliver Duty Pa, Customs Payment Delivery) will transport and pass through customs at the port of Bangladesh (hereinafter “the instant contract of carriage”) the goods to be exported to D (hereinafter “D”).

B. B. Before entering into the instant transport contract, the Defendant requested the Plaintiff to estimate the customs duty to be imposed on the instant cargo, and the Plaintiff presented USD 306.9, multiplied by the weight of the instant cargo 240 Kg to 127.84% as the estimated amount.

C. On May 8, 2018, the instant cargo for which the Defendant requested carriage was loaded at the Busan Port, and on the same day, the Plaintiff entered the consignor in C as to the instant cargo and issued a bill of lading with a securities number F. D.

The Plaintiff, as it is difficult to transport the instant cargo by itself, requested G (hereinafter referred to as “G”) to transport the instant cargo by sea, customs and land transport.

E. On June 2, 2018, the instant cargo was transported by G to D and transported to land after undergoing customs clearance upon arrival, discharge, and delivery of the instant cargo to the Republic of Bangladesh.

However, in the process of customs clearance, the office of Bangladesh filed a claim for the determination of customs duties on the instant cargo as Bangladesh 179,464.19 square meters, and G paid it as it was on June 28, 2018.

F. Upon the request of G on August 6, 2018, the Plaintiff paid KRW 2,330,669 (the amount calculated by multiplying USD 179,464.19 by the exchange rate of USD 1,087 at the time when converting USD 179,464.13 into US dollars) to G.