1. 32,505,000 won based on the trading statement dated March 26, 2014, issued by the Plaintiff (Counterclaim Defendant) against the Defendant (Counterclaim Plaintiff).

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Facts of recognition;

A. The Plaintiff is a company that runs the business of manufacturing rolling stock parts, etc. under the trade name of “C” and the Defendant is a company that runs the metal surface processing and processing business, etc.

B. The Korea Railroad Corporation entered into a contract with D on December 23, 2013 for the seal purchase of “KTX high-speed vehicles” through procedures, such as a public notice of bid for purchase of goods.

C. At the end of December 2013, the Plaintiff received a subcontract for a part of the seal-based production process from D, and directly produced seeering, one of the seal-based components. D.

On January 15, 2014, the Plaintiff: (a) requested E to produce a hybrid-type gold-type which is necessary for a seal-type production; and (b) requested F to perform the process of processing the surface of the bowling produced by the Plaintiff on February 2014.

E. The Plaintiff: (a) requested F to perform the process of processing the surface of the said railroad products, and distributed by the Korea Railroad Corporation data related to the seal-based patent and the Korea Railroad Corporation necessary for the work, and (b) demanded F to issue the construction specifications of the railroad goods - the seal-based seal-based seal-based seal-based printing (KSB347) and to work in accordance with the construction specifications.

The construction specifications of the above railroad products stipulate the standards, performance, manufacturing, and processing methods to be equipped with visualing, and include “chromosomes after bowling production, and the thickness of the gold is not less than 20 micrometers ( micrometer).”

F. F: (a) From February 2014 to March 2014, 2014, to be supplied by the Plaintiff, F processed the surface treatment with the thickness of approximately 4cc or 6cc., instead of chrodings; and (b) supplied the Plaintiff.

G. On March 25, 2014, F transferred to the Defendant the claim of KRW 32,505,000 against the Plaintiff, and notified the Plaintiff of the assignment of the claim on October 1, 2015.

H. Meanwhile, on March 26, 2014, the Defendant acquired the foregoing KRW 32,505,00 from F, as to the contractual processing costs of KRW 32,500.