1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Around April 20, 2016, the Plaintiff-Appellant C (hereinafter “C”) asserted by the parties to the claim and the judgment (hereinafter “C”) supplied the Defendant with the goods (hereinafter “instant goods”) equivalent to the value of supply of KRW 26,818,00 (including value-added tax).

On October 4, 2016, C transferred the instant product price claim to the Plaintiff, and notified the Defendant of the assignment of the said claim.

Therefore, the defendant is obligated to pay to the plaintiff 26,818,000 won for the above goods and damages for delay.

From 2012 to 2012, the Defendant and C, the merchant claiming the Defendant, traded goods with mutual accounts, and C’s claim for the price of the instant goods is one of the claims that occurred in the course of the said goods transaction.

However, since individual transfer of claims included in the mutual account is not permitted, the plaintiff's assertion is without merit.

Even if the Plaintiff’s acquisition of the above claim is valid, since the Defendant’s claim against C regarding the above transaction of the mutual account as of the date of acquisition of the above claim exceeds C’s claim against the Defendant, the claim for the price of the goods in this case was already extinguished by either the mutual account or by the Defendant’s declaration of offset.

Judgment

C Around April 2016, the following facts may be acknowledged in full view of the following facts: (a) an electronic tax invoice with the supply value of KRW 26,818,00 (including value-added tax; hereinafter “the price of the instant goods”) as to the price of the instant goods was issued by the Defendant; (b) there is no dispute between the parties; (c) evidence Nos. 2; (d) evidence Nos. 1 through 6; (d) evidence Nos. 7-1 through 7; (e) evidence Nos. 10-1 through 9; and (e) evidence Nos. 10-1 through 11; and (e) the purport of the entire pleadings.

The defendant is the merchant engaged in the business of manufacturing electric wires with the trade name of "D," and C is the company with the purpose of the cable manufacturing business, etc.

The defendant and C present this case to the defendant from July 2012 to May 2016.