1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. Facts of recognition;

A. On February 28, 2009, the Plaintiff entered into a consignment contract with the Defendant for the imported goods (hereinafter “instant sales contract”) with the content that the Plaintiff received the clothing from the Defendant and sold, and the Defendant received the clothing sales amount and paid 8% or 12% of the sales commission to the Plaintiff within 10 days thereafter.

B. Pursuant to the instant sales contract, the Plaintiff sold clothing products, such as B, B, etc. at the trading center of the Hyundai Department Store from around that time to July 2012, 2012, from around May 20, 2012 to December 2012, from the Gangnam department store, and from April 5, 2013 to November 2013.

C. However, from May 2011, the Defendant paid sales commission for the sales price of clothes for which value-added tax was not deducted until April 201, and paid sales commission for the amount calculated by deducting 10% of value-added tax first from the sales price of clothes from May 201, and the difference that occurred from May 201 to November 2013 reaches KRW 26,295,807, as indicated in the separate sheet.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 12, 16, 17 (including additional number), the purport of the whole pleadings

2. According to the facts of the determination on the cause of the claim, the Defendant paid sales commission for the amount after deducting the value-added tax from the clothing sales price from May 2011, and did not pay the difference between the sales commission and the sales commission for the amount not deducting the value-added tax from the clothing sales price.

As a result, the plaintiff suffered a considerable loss.

As such, the Defendant’s statutory interest rate of KRW 26,295,807, and the Plaintiff’s service day of a copy of the instant complaint, from April 15, 2014 to September 30, 2015, is 20% per annum as stipulated under Article 3(1) of the Act on Special Cases Concerning Expedition, etc. of Legal Proceedings, and the main sentence of Article 3(1) of the former Act on Special Cases Concerning Expedition, etc. of Legal Proceedings (wholly amended by Presidential Decree No. 26553, Sept. 25, 2015).