1. The Defendant: KRW 31,607,025 for the Plaintiff and KRW 5% per annum from April 9, 2016 to February 14, 2017.

1. Facts of recognition;

A. On March 19, 2012, the Plaintiff entered into a contract with the Defendant to set the delivery period at the delivery period of KRW 740,000,000 (excluding value-added tax).

B. Since then, the defendant would directly produce the smokes connecting the exhaust pansty with the exhaust pansty among the machinery of this case, and the plaintiff and the defendant changed the supply price of the machinery of this case to KRW 730,000,000 (excluding value added tax).

C. In order to raise loans to the Plaintiff on the instant machinery, the Defendant rejected the Plaintiff’s refusal to issue a tax contract of KRW 1.2 billion, unlike the actual transaction price for the instant machinery. Accordingly, the Plaintiff and the Defendant supplied the instant machinery to Nonparty B and issued a tax invoice by means of supplying it to the Defendant, and accordingly, the Defendant paid the price for the instant machinery to Nonparty B, and the Plaintiff shall be paid to the Plaintiff.

(hereinafter “instant payment agreement”). D.

On July 2012, the Plaintiff manufactured the instant machinery and delivered it to the Defendant.

E. Meanwhile, according to the instant payment agreement, the Defendant paid KRW 720,80,975 in cash to Nonparty B, and the Defendant paid KRW 50,583,000, which the Defendant held to Nonparty B from July 9, 2012 to July 24, 2012, offset the sales claim of KRW 771,392,975 ( KRW 720,809,975, KRW 50,583,00) by the offsetting the sales claim of Nonparty B against the Defendant.

G. Nonparty B paid to the Plaintiff KRW 496,598,130 as the price for the goods of the instant machinery, and the Plaintiff and Nonparty B agreed to substitute the price for the materials purchased from Nonparty B for the manufacture of the instant machinery for the payment of KRW 108,460,000,000.