1. The Defendant shall pay to the Plaintiff KRW 34.5 million and the interest rate of KRW 20% per annum from February 27, 2015 to the day of complete payment.

1. Basic facts

A. On May 8, 2014, the Plaintiff entered into a public performance agreement with the Plaintiff on the performance planning and production of the relevant performance with respect to the performance by Macsi Communications Co., Ltd. (hereinafter “Macsi Communications”), A nationwide Mcambling Cont (one time around October 2014), and the performance by Domination (one time between October 12, 2014 and October 12, 2014), with the content that the Plaintiff shall pay to the Plaintiff a total of KRW 320,000,000 in value-added tax (excluding value-added tax).

B. On May 19, 2014, Macs closed concluded a joint project agreement with the Defendant to jointly produce Abucheon Performances ( October 2014) and Ilsan Performances ( November 12, 2014) and distribute profits.

C. On November 14, 2014, the Defendant sent to the Plaintiff a public letter stating that “the Defendant would pay KRW 34.5 million out of the remainder of the remainder after deducting 110,000 won of our preferential recovery (excluding value-added tax) from the balance of the balance of the balance of the settlement of the purchase price for the twitk ticket sales at the request of Mack stop (to be held on November 15, 2014), the Defendant sent to the Plaintiff a public letter stating that “The Defendant will pay KRW 3,4.5 million to the Plaintiff within seven business days after receipt of the settlement price and the purchase tax invoice for the stop (hereinafter “instant public letter”).

The Plaintiff sent the instant official text from the Defendant, and completed the planning and production of a performance program for the work of the nationwide M&C, which was held on November 15, 2014.

E. On December 8, 2014, the Defendant was issued a tax invoice claiming an outstanding credit amount of KRW 148,379,502, which was paid at least KRW 155,500,000 (priority the recovered amount of KRW 121,000,000), and a tax invoice claiming KRW 148,379,502,000,000,000.

[Ground of recognition] Facts without dispute, Gap's 1 to 7, Eul's 1, the purport of the whole pleadings

2. The parties' assertion and judgment

A. The plaintiff's assertion that the plaintiff made an agreement that the defendant would pay KRW 34.5 million to the plaintiff. Thus, the plaintiff completed the planning and production of the daily performance. Thus, the defendant shall pay KRW 34.5 million and delay damages to the plaintiff in accordance with the payment agreement.