1. The defendant's appeal is dismissed.

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

3. The text of the judgment of the court of first instance is set forth.

1. Facts of recognition;

A. The Plaintiff is a company with the purpose of wholesale and retail business, etc.

The defendant is a company with the aim of removing business, etc.

B. Around July 2013, the Plaintiff entered into a contract with the Defendant to purchase the scrap metal generated in the process of removing the building and facilities of the Sungnam-gu, Sungnam-si.

The Plaintiff paid in advance the Defendant KRW 190,000,000 on July 16, 2013, and KRW 60,000,000 on July 17, 2013, and KRW 17.17,000,000 on July 17, 2013, and KRW 40,000 on August 2, 2013, and KRW 50,000 on August 6, 2013.

The Defendant received KRW 10,00,000 from July 17, 2013 among advance payment in cash. At the time, the Defendant prepared and provided a cash receipt to the Plaintiff, and signed the Plaintiff’s purchase status list stating the details of advance payment until August 6, 2013, details of withdrawal of scrap metal, etc.

C. Until November 22, 2013, the Plaintiff carried out scrap metal after cutting, dismantling, separation of scrap metal, etc. at the same site.

On October 7, 2014, the Plaintiff sent to the Defendant a certificate of content requesting payment, attaching the purchase status table stating the balance of advance payment amounting to KRW 49,590,400.

On October 10, 2014, the Defendant sent to the effect that there were some omissions in the above purchase status table and the money already paid to the Plaintiff, thus requiring accurate settlement.

E. Since then, the Plaintiff and the Defendant settled the Plaintiff’s purchase price of scrap metal at KRW 142,092,60,000 by additionally reflecting the part partially omitted.

On November 24, 2014, the Defendant issued a tax invoice of KRW 156,30,860, total of KRW 142,092,60, value-added tax and KRW 14,209,260, to the Plaintiff.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 9, purport of the whole pleadings

2. Determination

A. According to the facts found in the above recognition of the obligation to pay the settlement amount, the defendant is served on the plaintiff with the settlement amount of KRW 142,092,60,600 and value added tax of KRW 14,209,260, and the copy of the complaint of this case.