1.The judgment of the first instance shall be modified as follows:

On September 24, 2014, the Seoul Southern District Court against the plaintiff.

1. Basic facts

A. Nonparty A Co., Ltd. (hereinafter “Nonindicted Company”) filed an application for commencement of rehabilitation procedures with the Seoul Central District Court 2014 hap103, May 28, 2014, upon which the above court rendered a decision to commence rehabilitation procedures. In the above rehabilitation procedures, the Defendant was appointed as the manager of the Nonparty Company, and the rehabilitation plan approval was issued on December 27, 2014.

B. The Plaintiff was supplied with goods, such as piping materials, from around 2003 to April 2012 by the Nonparty Company for a long time. On June 25, 2014, the Plaintiff issued and delivered a written inquiry to the effect that the amount of credit unpaid to the Defendant, who is the administrator of the Nonparty Company, is KRW 193,317,358 (hereinafter “instant claim and obligation inquiry”).

C. On August 2014, the Defendant: (a) filed a payment order (Seoul Southern District Court 2014j16233) with the Plaintiff attached the aforementioned claims and obligations inquiry statement and the ledger of transaction partners (No. 1-2); (b) on September 24, 2014, the Defendant issued a payment order (hereinafter “instant payment order”) to the effect that “the Plaintiff shall pay to the Defendant 193,317,358 won and the amount calculated at the rate of 20% per annum from the day after the date of delivery of the payment order to the day of full payment” (hereinafter “instant payment order”).

The instant payment order was served on the Plaintiff on December 4, 2014, and was finalized on the 19th of the same month without the Plaintiff’s objection.

[Ground of recognition] Facts without dispute, Gap evidence 1, Eul evidence 1-2, Eul evidence 2-2, Eul evidence 2, the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s claim is the sum of KRW 193,317,358, and KRW 144,764,977, if the Plaintiff deducts KRW 48,552,381, which was paid by the Plaintiff on August 29, 2014, and the amount is the sum of KRW 98,393,652 (including value-added tax) and KRW 46,371,325 (including value-added tax) as of November 30, 209 that the Non-Party Company supplied each of the goods.

However, the plaintiff is the non-party company on each day above.