1. The Plaintiff (Counterclaim Defendant) paid KRW 22,00,000 to the Defendant (Counterclaim Plaintiff) and its payment from January 17, 2012 to December 4, 2013.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. The following facts may be found either in dispute between the parties or in full view of the entries in Gap evidence 1, Eul evidence 1 to 4 and the whole purport of pleadings:

On July 15, 2011, the Plaintiff entered into a product development and transaction agreement (hereinafter “instant contract”) with the Defendant to develop and produce new products of the control system for application vehicles of smartphones (hereinafter “instant products”).

The provisions pertaining to this case in the contract of this case are as follows:

Article 2(Goods) With respect to smartphone display cases, blus bags, and garlices, the Plaintiff shall be responsible for the development of the Plaintiff, and the parts related to the design of the apparatus and product certification shall be responsible for the development and certification by the Defendant.

Article 3 (Development Schedule) The Plaintiff shall supply samples to the Defendant in accordance with the development schedule, and the Defendant shall verify products through the death of his own land.

Article 4 (Development Costs) The Defendant shall pay in cash the amount of KRW 15 million (Additional Tax Separate) at the same time as the contract is concluded so that the Plaintiff may promote the development under Article 3, and shall pay in cash the balance of development KRW 10 million upon completion of the development.

Article 5 (Capsan) The Defendant produces finished products, and the Plaintiff shall provide the Defendant with the program related to smartphones and the software of glusings, blus, and plugs.

Article 6 (Development Support Expenses) The defendant shall pay to the plaintiff 5,00 won per unit in return for the continuous technical support and the provision of software.

§ 10 (Termination) Where the Defendant waives sales of this product

B. Under the instant contract, the Defendant paid KRW 22 million to the Plaintiff, KRW 15 million on July 18, 201, KRW 5 million on October 31, 201, and KRW 22 million on January 16, 2012 (= KRW 15 million).

2. The parties' assertion

A. The plaintiff's assertion is that of this case.