1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1..

1. Facts of recognition;

A. On April 1, 2014, the Plaintiff entered into a sales contract for the medium studs mining machine (hereinafter “instant machine”) with the Defendant who engages in the sales business of the medium studs manufacturing machine (hereinafter “instant contract”), and the main contents are as follows.

Article 1 The Plaintiff and the Defendant enter into a contract with the amount of KRW 80,300,00 (including value-added tax), and the Plaintiff pays the down payment of KRW 15 million to the Defendant on April 1, 2014, and the Defendant receives the said amount. The remainder of KRW 65,30,000 shall be paid prior to the arrival of the wharf.

An invoice shall be issued first at the request.

Article 4. The terms and conditions of the payment period and the relationship of responsibility for delivery, delivery and carriage shall correspond to the following:

The buyer is the starting condition of Busan B factory.

The arrival date of Busan Port is within April 15, 2014.

When a container arrives at a domestic wharf, the balance shall be paid after the open confirmation of the container prior to customs clearance.

When there is a serious defect or omission in the machinery, the buyer may request the termination of the contract, and in this case the seller shall refund the down payment.

Provided, That general defects shall be repaired and used by the purchaser.

Article 5

(b) compensate the seller for the amount received at the time of default by the seller.

The down payment shall not be refunded by the purchaser, out of the amount of the base payment at the time of the down payment.

B. On April 1, 2014, the Plaintiff paid the down payment of KRW 15 million to the Defendant according to the instant sales contract.

C. The instant machines were imported by Japan, and the Defendant decided to purchase the said machines from C to KRW 69 million (including value-added tax) and paid KRW 6.9 million as down payment.

On April 24, 2014, the Defendant issued an electronic tax invoice regarding the instant mechanical sale with the supply value of KRW 73 million (tax amounting to KRW 73 million) and issued an electronic tax invoice on the instant mechanical sale on the 25th day of the same month, which is the following day, and then re-issued an electronic tax invoice with the supply value of KRW 73 million as of KRW 73 million in the column for correction.