1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The reasoning for this Court’s explanation concerning this part of the underlying facts is as stated in the part of “1. Basic Facts” in the judgment of the court of first instance, except for the following matters. As such, it shall be cited in accordance with the main sentence of Article 420 of the Civil Procedure Act.

Part 2, part 13 "143,729,400 won in contract amount" shall be added to "143,729,400 won in contract amount".

(b) by inserting the “specifications” in Part 3 as “tax exemption”;

2. The plaintiff's assertion

A. The Plaintiff’s obligation to the Defendant under the instant contract does not exist for the following reasons.

1) The Plaintiff entered into the instant contract by mistake that the scope of exemption from customs duties and import charges are included in the public announcement of tender, etc., and the contract of this case was revoked in accordance with the notice of termination on May 29, 2014. (2) According to the process of bidding and the circumstances leading to the contract of this case, unlike the public announcement of tender, the Plaintiff, unlike the public announcement of tender, has justifiable grounds for failing to perform the contractual obligations of this case, such as a huge pecuniary loss, if the Plaintiff continues to perform the instant contract. Thus, the contract bond cannot be reverted to the National Treasury.

3) Although the Defendant specified a tax exemption in the public notice of the instant contract, it goes against the principle of good faith to vest the contract bond in the National Treasury. (B) Even if not, the legal nature of the instant contract to which the State is a party constitutes a private contract, and thus constitutes an estimate of the amount of damages for the Defendant to compensate for the damages incurred due to the failure to implement the instant contract. Therefore, the circumstance that the amount of the contract bond and the scope of the tax exemption may have been sufficiently erroneously erroneously erroneously erroneously erroneously made, taking into account the Plaintiff’s economic losses and disadvantages to the limitation of bid eligibility, the amount of the said contract bond shall be KRW 1,394,138,810.