All appeals filed by the Plaintiff (Counterclaim Defendant) and the Defendant (Counterclaim Plaintiff) are dismissed.

Expenses for appeal shall be borne individually by each person.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Basic facts

A. Status of the parties, etc. 1) A Co., Ltd. (hereinafter “A”).

A) The main purpose of the development, sale, and distribution of mobile royalty is to develop, sell, and distribute mobile royalty, and the Defendant (the trade name before the change: Before the change: Non-Aark et al.; hereinafter “Defendant, regardless of whether before or after the change”).

2) D(D) is a system that certifies that the design and quality of the E mobile phone bookbook developed by small and medium enterprises has passed the reliability test set by E.

A has sales rights to purchase and sell liquid books related to E's mobile phones, as almost the only D companies in Korea until around 2012, exclusively for E's mobile phones.

3) G, the representative director of A, is U.S. Co., Ltd. (hereinafter referred to as “U”) that manufactures and delivers mobile phone transfer facts, earphones, etc. to E.

The representative director of U and A has been concurrently operating U and in fact. The annual increase in the sales amount of KRW 2 billion in 2007, and the sales amount of KRW 13.3 billion in 2009, KRW 23.6 billion in 2010, and KRW 40 billion in 201, and KRW 90 billion in 2012, and KRW 4.2 billion in operating income in 2015.4) A was dissolved as it was merged into U on December 15, 2015 in which the instant lawsuit is pending, and U was dissolved on March 2, 2016, and the Plaintiff comprehensively succeeded to the rights and obligations of the Plaintiff.

5) The Defendant entered into an online total sales contract with A and sold A products since 2010. A products account for 90% out of the Defendant’s product sales. (B) The developments leading up to the issuance of the false tax invoice and the past 1) A’s online business team F division were the Defendant’s employees C, thereby issuing false sales tax invoices in the future.