1. The defendants' appeal is dismissed.

2. The costs of appeal are assessed against the Defendants.

The purport of the claim and appeal is the purport of the appeal.

1. Facts of recognition;

A. The Plaintiff is a company exporting red ginseng products, etc., and Defendant C is a person who manufactures and sells red ginseng products with the trade name “D,” and Defendant B is a person who exclusively sells red ginseng products manufactured by Defendant C with the trade name “E.”

B. On June 26, 2015, the Plaintiff entered into a supply contract with Defendant B (hereinafter “instant contract”) with the content that the Plaintiff purchases 22,000 straw ginseng (50 mix 5,000 mix 5,000 mix 5,000 mix per 1 gambling, but pays 15,000,000 won on the date of the contract, and pays 7,000,000 won for the remainder at the time of the receipt of the goods (hereinafter “instant contract”).

The Plaintiff transferred KRW 15,00,000 to Defendant B on the day of the contract, and the Defendant B remitted the said money to Defendant C.

Since then, the Plaintiff and the Defendants changed the price of the red ginseng according to the instant contract into KRW 25,800 per 1 stuff, including the packing price.

C. From July 8, 2015 to September 23, 2015, the Plaintiff paid KRW 24,290,000 to Defendant C through Defendant B or directly.

Defendant C supplied only red ginseng 932 boxes to the Plaintiff on the ground that the said money paid by the Plaintiff was insufficient from approximately KRW 25,800,000 to approximately KRW 1,750,000.

Defendant C issued a tax invoice that constitutes KRW 24,00,000, value-added tax 2,400,000 to the Plaintiff, but the Plaintiff did not pay value-added tax to Defendant C.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, purport of the whole pleadings

2. The parties' assertion and judgment

A. The Plaintiff asserted that the Plaintiff paid KRW 15,000,000 to the Defendants as security deposit under the instant contract, and paid KRW 24,290,000 as security deposit for the goods.

However, the Defendants completed the instant contract with the Plaintiff by supplying Hong Ginseng 932 Park Man-man (an amount equivalent to KRW 24,045,600). As such, the Defendants bear the Plaintiff from the goods price received from the Plaintiff, 244,400 won after deducting the above red ginseng price from the goods price received from the Plaintiff.