1. The Defendants are jointly and severally liable to the Plaintiff at USD 188,100 and USD 171,00 among them.

1. Basic facts

A. The Plaintiff is a legal entity established pursuant to the laws of Singapore and engaged in the business of importing tobacco with its head office in Singapore and selling it in Singapore. The Defendants are individuals engaged in tobacco resale and export business as representatives of D Yangsan agencies.

B. On May 17, 2017, the Plaintiff entered into a contract with the Defendants to supply 1,200 tobacco products produced by the Defendants E (hereinafter “E”) to the Plaintiff (hereinafter “instant supply contract”).

C. The main terms of the instant supply contract are as follows.

1) The total amount of the goods shall be USD 342,00 for the United States currency, USD 50 per cent for the total amount of the goods, USD 171,00 for the United States currency, which is 50 per cent for the total amount of the goods. 2) The time limit for the supply shall be 60 days from the date of conclusion of the contract, and the Defendants shall deliver all of the goods of this case to Vietnam within four weeks from the date of receipt of the contract arrival.

3. Where, regardless of its reasons, the Defendants are unable to deliver the whole quantity of the instant goods within the delivery period, or the terms and conditions of the instant supply contract are not fulfilled or the supplied goods are not the products manufactured E, the Defendants shall return the full amount of the price received by the Defendants, and in addition, the amount equivalent to 30% of the amount of the insurance money received by the Plaintiff shall be paid as damages

On May 30, 2017, the Plaintiff paid USD 171,000 to the Defendants for the payment of the contract deposit amount. However, the Defendants did not deliver all the instant goods.

E. On September 9, 2017, the Plaintiff sent to Defendant C a text message stating that “The price shall be refunded to the bank account of the Republic of Korea 9/12 on the next Tuesday and A’s Singapore.” On September 9, 2017, the Plaintiff informed Defendant C of the bank, account information, etc. to transfer the price.

F. The Plaintiff had cancelled the instant supply contract to the Defendants on September 9, 2017, and thus the contract is the United States of America.