1. Of the judgment of the court of first instance, the part against the Defendant against the Plaintiff Samsung Steel Co., Ltd. is revoked, and that part is revoked.

1. The reasons for the judgment of the court of first instance concerning this case are as follows: (a) the part of the judgment on the defendant's grounds for the offset (from 15th to 11th page 17th page 13) is used as set forth in Paragraph (2) below; and (b) the reasoning of the judgment of the court of first instance is the same as that of the judgment, except for supplementing or adding the judgment under Paragraph (3) above as to the argument that the defendant emphasizes in the trial, and thus, it shall be accepted in accordance with Article 8(2) of the Administrative Litigation Act and the main sentence of Article 420 of the Civil Procedure Act, if the defendant expresses his/her intention of offset. (b) The obligation is deemed to be retroactively extinguished on an equal basis as retroactively to the time of offset, so the calculation of the difference in both claims or appropriation of offset by set-off by set-off will be based on the time of set-off.

Therefore, if delay occurs due to the arrival of the maturity period of the passive claim before that point, the delay damages should be calculated by calculating the delay damages from the passive claim up to that point, and then the delay damages should be retired first and then the original shall be retired with the balance.

Comprehensively taking account of the respective descriptions and arguments in Articles 7, 8-1 and 2-2 of the evidence Nos. 7, 8-1 and 2 of the Republic of Korea (see, e.g., Supreme Court Decision 2005Da8125, Jul. 8, 2005) as well as the purport of the entire pleadings, the Defendant filed a lawsuit claiming unjust enrichment against the Plaintiff Samsung Steel on April 29, 2014 (U.S. District Court Decision 2014Da21400, Jun. 29, 2015; Suwon District Court Decision 205,96,355 won among them; 607,317,000 won; 5% per annum from the day following April 29, 2015 to September 22, 2015; 30% per annum from September 20, 2015 to 305% per annum; 45% per annum from the day following the date to September 25, 20158.