A. B Co., Ltd. (hereinafter “B”) entered into a contract for exhibition model and film production and installation with the Defendant around 2019.

B. B borrowed KRW 110,00,000 from the Plaintiff on July 23, 2019, and on the same day, transferred KRW 110,000,000 among the accounts receivable for supply to the Defendant in B (hereinafter “transfer of claims in this case”). On the same day, B notified the Defendant in writing with a fixed date and received the said notice on July 24, 2019.

C. The Defendant, under the above service contract with B at the time, assumed the Defendant’s liability of KRW 137,173,600 against B (hereinafter “B’s claim”). On February 3, 2020, the Defendant deposited the total amount of the claim amount of KRW B with the Seoul Southern District Court (hereinafter “Seoul Southern District Court”) as the sum of deposit for repayment and provisional attachment on November 19, 2019 (hereinafter “instant deposit”) on the ground that the Industrial Bank of Korea, which is a other creditor, was notified of the assignment of the instant claim, provisionally seized B’s claim after receiving the notice of provisional attachment, and the original copy of the provisional attachment order was served on B’s claim transfer notice against D and E on December 16, 2019 and December 18, 2019.”

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 8, purport of the whole pleadings

2. According to the above facts of recognition as to the cause of claim, barring any special circumstance, the Defendant calculated the amount of KRW 110,000,000 among B’s claims to the Plaintiff who acquired the claim of KRW 110,000,000, and damages for delay calculated at the rate of 6% per annum under the Commercial Act from July 25, 2019, the following day after the notice of assignment of claims of this case was served on the Defendant, until February 27, 2020, when the duplicate of the complaint of this case was served on the Defendant, and 12% per annum under the Act on Special Cases concerning Expedition, etc. of Legal Proceedings from the following day until the day of full payment.