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1. All appeals filed by the Plaintiff (Counterclaim Defendant) and the Defendant (Counterclaim Plaintiff) are dismissed.
2. The costs of appeal shall be borne respectively by each party.
Reasons
The reasoning of the judgment of the court of first instance cited by the court of first instance is as follows, and the original and the Defendant’s assertion, etc. in the trial are identical to the reasoning of the judgment of the court of first instance, except for the addition of the following “2. Additional Determinations”, and thus, the reasoning of the judgment is cited by the main sentence of Article 420 of the Civil Procedure Act, including the abbreviation thereof.
▣ 제1심판결문 제17면 제5행의 ‘산정되었던 점’ 다음에 ‘(원고도 이 사건 물품용역계약체결 당시 자가사용비용을 상품매출의 비율인 25.9%를 기준으로 산정한 것은 상품매출액의 비율인 25.9%가 자가사용비율을 잘 반영하고 있다는 당사자 사이의 합의가 있었기 때문임을 인정하고 있다)’를 추가한다.
In the process of supplying goods and services to the defendant, the appraiser of the first instance court did not deduct the above welfare expenses in calculating the operating profit rate of the goods and services although the plaintiff paid welfare expenses, communication expenses, insurance premiums, entertainment expenses, payment fees, and ordinary research and development expenses for the employees concerned. The result of the appraisal in the first instance court is unfair, and therefore, the operating profit rate should be calculated by deducting the above expenses.
Judgment
The result of appraisal by an appraiser shall be respected unless the method of appraisal, etc. is against the rule of experience or is considerably unreasonable.
(See Supreme Court Decision 209Da84608, 84608, 84615, 84622, and 84639 Decided January 12, 2012, etc.). In full view of the appraisal results of the evidence Nos. 22-1 and 2-2 of the evidence Nos. 22-1 and the appraisal results of the court of first instance appraiser E (hereinafter “court of first instance”) of the appraiser E, the Plaintiff and the Defendant calculated the Plaintiff’s operating profit rate for each sector by an inspection conducted by the F Accounting Firm before concluding the instant product supply agreement and the goods service contract.