The defendant's appeal is dismissed.

Expenses for appeal shall be borne by the defendant.

The purport of the claim and the purport of the appeal.

1. Basic facts

A. On May 15, 2019, the Plaintiff purchased each of the facilities indicated below (hereinafter “instant 10 heading machine” and “the instant 11 heading machine,” collectively referred to as “the instant facilities”) from the Defendant, and entered into a sales contract for the facilities to measure and settle the actual weight after receiving the instant facilities (hereinafter “the instant sales contract”). In general, the Plaintiff purchased the sales price at a temporary rate of KRW 519,706,00,000 ( separate value-added tax), and the final sales price shall be paid at a first priority, and the final sales price shall be determined at a rate of KRW 519,706,00.

Article 1(2) of the Equipment Sale Contract of this case provides, “The above sale price is the down payment prior to the removal of facilities, and the unit price per kg is calculated at KRW 1,100,000 after the removal/ taking out of the facilities, and the settlement, Nego-20,00,000 shall be applied, and the object to be traded shall be handed over.”

Makerer Poel Quantity D 1SET E10 Fla (CVD facilities) CD 1SE E11 Fla (CVD facilities)

B. On May 16, 2019, the Plaintiff paid KRW 571,676,60 (including value added taxes) to the Defendant as the purchase price.

(c)

On August 31, 2019, the Defendant paid to the Plaintiff KRW 159,49,08,082 [14,98,256, excluding value-added taxes - KRW 519,706,00,000 based on actual weight, excluding value-added taxes - KRW 22,707,744, an amount calculated by adding the value-added tax of the above amount to KRW 14,49,826].

[Ground for Recognition: Facts without dispute, Gap evidence 1 through 3, Gap evidence 9, Eul evidence 4 (including each number; hereinafter the same shall apply), Eul evidence 5, and the purport of the whole pleadings]

2. The parties' assertion

A. The gist of the Plaintiff’s assertion was to first pay KRW 519,706,00,00 as a provisional purchase price when concluding the instant contract for the purchase of facilities with the Defendant, and then to determine the amount of KRW 20,000,000 per km unit price after measuring weight after the removal of the instant facilities, as the final purchase price.

The plaintiff.