1. The defendant (Appointeds) and the defendant Appointors shall jointly and severally serve as the plaintiff 148,441,560 won and the plaintiff.

1. Determination on the cause of the claim

A. Comprehensively taking account of the overall purport of the arguments in the evidence Nos. 1 through 3, the fact that the Plaintiff for the purpose of steel sales business sold the steel pipe, etc. of KRW 153,441,560 to the Defendant’s Appointor for the purpose of manufacturing the temporary materials from January 1, 2016 to February 13, 2018 can be acknowledged as having received reimbursement of KRW 5 million after selling the steel pipe, etc. of KRW 153,441,560 to the Defendant’s Appointor.

B. According to the above facts of recognition, the defendant (appointed party) and the appointed party are jointly and severally liable to pay to the plaintiff the remaining goods price of 148,441,560 won, and the defendant (Appointed party) from December 8, 2018, which is the day following the service of the payment order of this case, and the defendant's appointed party is liable to pay damages for delay at the rate of 15% per annum as stipulated in the Act on Special Cases Concerning the Promotion, etc. of Legal Proceedings from December 5, 2018 to May 31, 2019, respectively, from the next day to the day of full payment.

2. As to the assertion by the Defendant (Appointed Party) on June 1, 2019, the Plaintiff agreed between the Plaintiff and the Defendant (Appointed Party) on December 20, 2018 on the transfer of ownership to E and F of the D ground buildings located in both countries in lieu of payment of the price of the said goods, the Plaintiff cannot accept the Plaintiff’s claim. However, there is no evidence to acknowledge it, and the above assertion is without merit.

3. The plaintiff's claim for conclusion is justified within the scope of the above recognition and the remainder is dismissed as it is without merit.