1. The plaintiff's claim is dismissed.

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

There is no dispute between the parties to the judgment as to the cause of the claim, or in full view of the purport of the entire arguments in the statement Nos. 1, 3, and 2-1, and 2-2, the plaintiff is recognized as having prepared a payment note with the defendant that the plaintiff would pay the price of the goods unpaid by the defendant up to September 6, 2006, by September 30, 2006.

According to the above facts of recognition, the defendant is obligated to pay to the plaintiff the price of 40 million won and damages for delay, unless there are special circumstances.

The defendant's defense of exemption from the determination on the defendant's defense argues that the defendant agreed to exempt the goods remaining after paying part of the price to C who supplied the actual goods and then paying eight million won of the remainder with C, but there is no evidence to acknowledge this, so the defendant's defense has merit.

The defendant defense of the extinctive prescription defense is a defense that the plaintiff's claim for the above goods has already expired three years after the expiration of the extinctive prescription period. Thus, the above goods payment claim is subject to the short-term extinctive prescription of three years as stipulated in Article 163 subparagraph 6 of the Civil Act as consideration for goods sold by the producer and merchant. The fact that the due date for payment of the price for goods was September 5, 2006 is the same as mentioned above. Since it is apparent that the lawsuit of this case was filed on May 4, 2015, which was three years after the filing of the lawsuit of this case, the above goods payment claim had already expired before the filing of the lawsuit of this case.

In this regard, the plaintiff argued that the period of ten years should be applied since the plaintiff and the defendant entered into a novation contract to extinguish the existing obligation for the purchase of goods and to establish the new obligation for the purchase of goods by preparing a written statement of payment, but the novation changed the important part of the existing obligation, thereby extinguishing the existing obligation.