The appeal is dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

1. As to the ground of appeal No. 1, the court below accepted the judgment of the court of first instance on April 14, 2005. The defendant, upon the plaintiff's request, issued the letter of credit of this case with the effective period on April 29, 2005, and issued the letter of credit of this case, the consignee is specified as C with the exporter's domestic error in the bill of lading of this case. C prepared the letter of credit sales declaration on behalf of the plaintiff and delivered the invoice and copy so that the plaintiff can be delivered with the bill of this case on behalf of the exporter, and the plaintiff presented the bill of this case to the consignee the bill of this case on April 15, 2005 and delivered the bill of this case to the consignee with the bill of this case with the bill of this case's obligation to pay damages to the defendant under the letter of credit of this case and the bill of this case's obligation to pay damages to the defendant as the bill of this case's bill of credit of this case's bill of credit of this case with the bill of this case's bill of credit of this case No.