1. The Defendant (Counterclaim Plaintiff) paid KRW 328,318,622 to the Plaintiff (Counterclaim Defendant) and its related amount from January 22, 2019 to May 31, 2019.

1. Basic facts

A. On June 1, 2018, the Plaintiff is a company established by spin-off in the business sector of C, which succeeded to the rights and obligations of C, which is related to the said business sector and operates a film theater (hereinafter “Plaintiff”), and the Defendant is a company established for the purpose of planning and producing performances.

B. On January 18, 2017, the Plaintiff and the Defendant entered into a joint production contract with the musical community “D” (hereinafter “instant contract”).

The part relating to the instant contract relating to the instant case is as follows.

Article 4 (Rights and Duties of the Plaintiff) (1) The Plaintiff shall invest KRW 2,535,648,00 in a public performance and participate in the production.

(2) The Plaintiff’s production ratio and profit ratio are 40% in total.

(3) The Plaintiff shall deposit the production shares into the Defendant’s bank account by February 10, 2017.

Article 5 (Rights and Duties of Defendant) (2) The Defendant shall have the overall right to execute all production costs and conduct an accounting audit in relation to the settlement of the production costs and sales after the completion of the performance.

(4) The Defendant shall have a duty to distribute net profits on the settlement of accounts and shall execute its liability faithfully in compliance with this contract.

Article 6 (Matters to be Agreed) (4) Settlement and refund (2) The defendant shall complete the production costs and settlement of accounts within eight weeks after the completion of the public performance and submit the statement of accounts to the plaintiff.

(4) The amount of the plaintiff's earnings shall be calculated by multiplying the net income of the public performance by the plaintiff's share of profit (40%).

Provided, That even when a performance loss occurs, the defendant shall repay the principal to the plaintiff in full.

C. On November 3, 2017, the Plaintiff and the Defendant entered into an additional agreement on the settlement of earnings, etc. based on the performance net profit of “D”.

The parts relating to this case in the above agreement are as follows:

Article 1 (Verification of Unpaid Amount of Second and Third Adjustments) The plaintiff and the defendant are related to the settlement of accounts of earnings accrued from the net profits of D Public Performance (hereinafter referred to as "settlements").