1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. From April 1, 2015 to February 29, 2016, the fact that the Plaintiff received KRW 126,292,138 out of the price for general equipment and safety equipment steel products from April 1, 2015 to February 29, 2016 (hereinafter “instant commodity transaction”) and the fact that the Plaintiff received KRW 11,706,486 out of the price in cash is no dispute between the parties.

2. Assertion and determination

A. Nonparty 1) The Defendant: (a) the Plaintiff, while making a transaction in the name of the Plaintiff Company D (the actual owner: hereinafter “Nonindicted Company”) and for raw water, was temporarily suspended due to the suspension of the transaction with the outstanding amount ( approximately KRW 40 million and KRW 50,000), Defendant 3, who was an employee of the Plaintiff, E, and at the time of the transaction, paid the unpaid amount to the Plaintiff; and (b) the unpaid amount of the goods to the Plaintiff of the Plaintiff is due under the circumstances, and first pay the outstanding amount if they are good; and (c) the personal business entity under the name of the Plaintiff and the Defendant is established; (c) the transaction relationship between the Plaintiff and the Nonindicted Company shall be handled in cash in the name of the Plaintiff; (d) the Plaintiff agreed to provide the goods in this case through the Defendant; and (e) the other party to the transaction of the goods in this case is not the Defendant, but the other party to the transaction in this case’s name of the Plaintiff; and (e) the other party to the transaction in this case’s promise is acknowledged as follows.