1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

Basic Facts

The defendant is a corporation established for the purpose of running businesses such as domestic and foreign construction and operation of power plants and power generating facilities, domestic and overseas power generation, transmission, distribution, and business related thereto, and is running businesses such as development, manufacture, and sale of fuel cell facilities from around 2007.

Plaintiff

A Co., Ltd. (hereinafter “Plaintiff A”) is a corporation established on April 12, 2010, and Plaintiff B Co., Ltd. (hereinafter “Plaintiff B”) for the purpose of engaging in business, such as the development, development, and transmission of electric resources on March 31, 201.

On April 30, 2010, Plaintiff A entered into a fuel cell power generation contract with the Defendant for the purpose of developing and transmitting fuel cell facilities through the fuel cell facilities. On April 30, 2010, Plaintiff A purchased the fuel cell power generation system (including value added tax) 54,340,000 won (hereinafter “fuel cell”) that produces electricity or heat through chemical reaction such as hydrogen and oxygen under the Act on the Promotion of the Development, Use and Diffusion of New and Renewable Energy from the Defendant; on June 15, 2010, Plaintiff A purchased the fuel cell power generation system at KRW 54,340,000 (including a model name D; hereinafter “fuel cell”); on January 10, 201, KRW 3 and 4 out of them; KRW 50% of the down payment; within 30 days after entering into a contract with the Defendant, 50% of the intermediate payment; and 30% of the final purchase certificate and 45% of the fuel transfer contract within 30 days after the date.30 days.

Plaintiff

B On May 2, 2011, Plaintiff B purchased fuel cell 26,400,000,000 won from the Defendant (including value-added tax) from the Defendant; on May 31, 2011, Plaintiff B entered into a contract for the purchase and supply of fuel cell facilities to be paid in cash within 30 days after entering into a contract for 10% of the down payment, within 30 days after entering into a contract, and within 90 days after the issuance of the final acceptance certificate, the remainder of 90%, and the value-added tax to be paid in cash.

purchase of fuel cell equipment below hereinafter; and