1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

3. The judgment of the court of first instance is ordered.

1. The reasoning of the court’s reasoning on this part is that the Plaintiff’s claim for payment of the purchase price is indicated in the part of “B” and “C” as of the first instance judgment, except for the following: “145,070,800 won (=18,081,000 won +126,989,000 won in total)” as “126,989,000 won in sales price at the latest,” and thus, it is identical to the part of “B” and “C” as of Article 420 of the Civil Procedure Act. Therefore, this part is cited pursuant to the main sentence of Article 420 of the Civil Procedure Act.

2. Determination on the Defendant’s assertion

A. The court's explanation of this part of the allegation on the settlement of accounts is identical to the statement in the corresponding column of the judgment of the court of first instance. Thus, it is acceptable to accept it as it is in accordance with the main sentence of Article 4

B. As to the claim for extinctive prescription, since the claim alleged by the Plaintiff is a claim for the purchase price of goods alleged by the Plaintiff, the claim for the purchase price before April 28, 2012, which was three years prior to the date on which the Plaintiff applied for the instant payment order against the Defendant, expired by three years pursuant to Article 163 subparag. 6 of the Civil Act. 2) The "price for the goods sold by the merchant" under Article 163 subparag. 6 of the Civil Act, which applies the short-term extinctive prescription period of three years, refers only to the price for the goods sold, and is limited to the right to demand the purchase price for the goods itself. As seen earlier, the Plaintiff’s claim for the purchase price constitutes the right to claim for redemption of benefit or performance liability for the commission agent due to the consignment goods supplied by the truster, which constitutes a claim for payment to the Plaintiff after the sale to the Defendant. This is not subject to a short-term extinctive prescription of three years, since it does not have any relation with the Plaintiff’s supply of goods.

However, commission agency is a typical commercial activity under the Commercial Act, and commission agent is a merchant as natural, and the principal is a commercial.