All appeals are dismissed.

The costs of appeal are assessed against the Defendant (Counterclaim Plaintiff).

The grounds of appeal are examined.

1. As to the grounds of appeal Nos. 1, 2, and 3, where a written statement is prepared between parties to a contract as a disposition document, if the objective meaning of the text is clear, barring any special circumstance, the existence and content of the declaration of intent shall be recognized as well. In particular, in a case where the objective meaning of the text is interpreted differently from the objective meaning of the text, thereby seriously affecting the legal relations between the parties

(1) The Plaintiff (Counterclaim Defendant; hereinafter “Plaintiff”) and the Defendant-Counterclaim Industry Co., Ltd. (hereinafter “Defendant-Counterclaim Industry”) share the expenses incurred in relation to the increase in sales revenue, which is the difference between KRW 368,307,12,00 and KRW 368,30,00,000, after subtracting necessary expenses and additional construction expenses from the increase in sales revenue, which is the difference between KRW 2008,46531, Nov. 13, 2010. As such, the lower court presumed that the amount of the settlement of sales revenue between the Plaintiff (Counterclaim Defendant; hereinafter “Plaintiff”) and the Defendant-Counterclaim Industry Co., Ltd. (hereinafter “Defendant-Counterclaim Industry”) should be determined based on the ratio of increase in sales revenue, which is the basis for calculating sales revenue, based on the agreement between the Plaintiff and the Plaintiff’s intent in the process of examining sales price set forth in Article 17(3) of the instant contract.