1. Defendant (Counterclaim Plaintiff) B and Defendant (Counterclaim Plaintiff Co., Ltd.) C are jointly and severally liable to the Plaintiff (Counterclaim Defendant) on 21.

The principal lawsuit and counterclaim shall be judged together.

1. Facts of recognition;

A. The Plaintiff is an individual merchant who engages in the business of manufacturing and delivering medical devices, such as dental appliances, with the trade name of “E”, and Defendant D is the representative director of Defendant B and F, a corporation mainly engaged in the business of manufacturing medical devices (hereinafter “Nonindicted Company”).

B. Around January 2009, Defendant D requested the Plaintiff to supply medical devices, such as dental appliances, such as dental appliances, to the Plaintiff. The Plaintiff, upon Defendant D’s request, agreed to individually supply medical devices to the Defendant Company B or the Nonparty company, and accordingly, agreed to jointly and severally pay the total amount of supply to the Defendant Company B and the non-party company, without distinguishing between the amount of supply to the Defendant Company B and the amount of supply to the non-party company.

C. Upon Defendant D’s request, the Plaintiff supplied a medical device amounting to KRW 198,124,002 in total to Defendant B and Nonparty Company from January 2009 to April 201. Of these, KRW 176,250,000, which was paid from Defendant B and Nonparty Company, and the Plaintiff’s supply price for each of the above companies was KRW 21,874,002 (=198,124,002 - KRW 176,250,000).

On June 27, 2012, a non-party company was dissolved upon the merger with Defendant C, and upon the above merger, Defendant C succeeded to the rights and obligations of the non-party company.

[Ground of recognition] Facts without dispute, each entry of Gap evidence 1 to 4 (including provisional number), and the purport of the whole pleadings

2. Determination on the main claim

A. According to the facts of the above recognition of the claim against Defendant B and C, Defendant B and the non-party company are jointly and severally liable to pay KRW 21,874,002 to the Plaintiff the amount of goods unpaid, and Defendant C is the non-party.