1. All appeals filed by the Plaintiff (Counterclaim Defendant) and incidental appeals filed by the Defendant (Counterclaim Plaintiff) are dismissed.

2. Costs of appeal.

1. Facts of recognition;

A. A. Around October 2004, the Plaintiff entered into a basic contract for the manufacture, processing, repair, etc. of shipbuilding materials, apparatus, goods, etc. (hereinafter “basic contract”) with the Defendant (i.e., Ephco Co., Ltd. at the time to Ephco Co., Ltd. and (ii) from January 1, 2005 to EphE Co., Ltd. on March 25, 2010, and changed to the current trade name on January 3, 2013) with the content as follows, and entered into a trade. Around October 2004, the Plaintiff supplied C/B with iron plates used as a storage tank for nuclear fuel engines (hereinafter “C/B”), and supplied C/B to the Defendant with iron plates used as a component of the vessel engine.

Article 3 (Contents of Individual Contracts) Individual Contracts shall specify the date of entrustment, name, quantity, unit price, payment period, place of delivery, method and time of delivery, and other terms and conditions of entrustment, etc. of an object.

Article 4 (Establishment of Individual Contracts) An individual contract shall be concluded upon delivery of an order (including electronic documents) stating the details of transactions under Article 3 by the defendant and acceptance by the plaintiff.

Article 9 (Payment of Urgency Payment)

1. The Defendant may, in consultation with the Plaintiff, pay to the Plaintiff materials, parts, half-finished goods, and products, etc. to be used in the manufacture of an object (hereinafter “private materials”) where there are justifiable grounds, such as the maintenance, improvement, productivity, and safety level of the object.

2. The plaintiff and the defendant shall decide the relationship between the deceased and the defendant, by mutual agreement, on the basis of the relationship between the deceased and the deceased, and the defendant shall determine the unit price in consultation with the plaintiff, if the deceased

Article 15 (Unit Cost)

1. The unit price of an object shall be determined through consultation with the plaintiff and the defendant in accordance with a reasonable calculation method, taking into consideration the quantity, quantity, payment period, method of payment in installments, quality, material price, labor cost, market price, etc.;

2. The unit price referred to in paragraph 1 shall, unless otherwise agreed, be the packing cost, freight, and freight to the place of delivery designated by the defendant.