1. The Defendant (Counterclaim Plaintiff) paid KRW 15,698,100 to the Plaintiff (Counterclaim Defendant) and its related amount from January 1, 2015 to April 15, 2016.

1. Under the underlying facts, the following facts are either disputed between the parties, or acknowledged based on Gap evidence 1 to 3, evidence 1, 2, Eul evidence 1, 3 to 5, Eul evidence 7, Eul evidence 9, Eul evidence 11, Eul evidence 12, and Eul evidence 12, and the whole purport of the pleadings, and each of the above witnesses' testimony against this point is contrary to the witness's belief, and there is no other counter-proof.

The Plaintiff, a corporation producing short heat, etc., was ordered to commence rehabilitation procedures on April 10, 2013 in the Suwon District Court 2013 Gohap27 rehabilitation cases, and was ordered to obtain the rehabilitation plan approval on May 29, 2014.

B. Nonparty C was in charge of the payment of goods at the Plaintiff Company from May 201 to August 2014, and completed the business registration of “E” in its own name at the Plaintiff’s request on February 25, 2013, and the Plaintiff Company was in charge of managing part of the Plaintiff Company’s funds using the Plaintiff Company’s account in preparation for the failure of the Plaintiff Company to take corporate rehabilitation procedures. Nonparty D was in charge of the Defendant Company’s business and customer management from June 201 to August 20, 2014, and C and D agreed to conduct the Plaintiff Company’s business separate from the Plaintiff Company on charges of the Plaintiff Company, and subsequently prosecuted the Plaintiff Company on August 20, 2014 due to the Plaintiff’s embezzlement.

C. The Defendant is a person who runs wholesale and retail business of construction materials in the trade name of G, and the Plaintiff sold the Plaintiff-produced heat, etc. equivalent to 29,237,100 won to the Defendant from December 6, 2013 to September 22, 2014 (hereinafter “instant product”).

The Defendant transferred the money to the above C’s national bank account or to the Plaintiff’s account and H account, which is the Plaintiff’s client, as follows.