1. The Defendant’s KRW 34,583,602 as well as 6% per annum from August 1, 2016 to November 10, 2017 to the Plaintiff.

1. Comprehensively taking account of the overall purport of the pleadings as to the grounds for the claim Gap's evidence Nos. 1 and 3, the plaintiff sold fishery products to the defendant from February 2, 2010 to July 2016. At the time of the completion of the transaction, the fact that the remaining amount of the goods was 34,583,602 can be acknowledged, and there is no counter-proof, barring any special circumstance, the defendant is obligated to pay to the plaintiff 34,583,602 won of the remaining amount of the goods and 6% per annum from August 1, 2016 to November 10, 2017, the delivery date of the copy of the complaint of this case, and 15% per annum from the next day to the day of full payment.

2. Judgment on the defendant's assertion

A. The Defendant asserted that the Plaintiff’s import of fishery products, such as high-sea fish, shot, and fry, by proxy between the Plaintiff and the Plaintiff, the Defendant paid 10% out of the proceeds of the fishery products as security deposit, sold the fishery products by taking over and selling them, and made repeated transactions during the above period under the agreement to pay two to three% of the sales commission and the remainder.

However, at the beginning of 2016, the Plaintiff provided that “In the process of tax investigation by the National Tax Service, there may be damages to the Defendant regarding the transaction data from January 2012 to June, 2012 (the expected amount of damage KRW 38 million). However, the Plaintiff provided that, if the Defendant did not deny when he was subject to multiple tax investigation, all fines and monetary damages would be borne by the Plaintiff.”

The defendant accepted the proposal and received a tax investigation from the Seosan Tax Office on March 2016, and provided details and data of the transactions with the plaintiff. Accordingly, the defendant and the representative director of the defendant were subject to criminal punishment of KRW 14,306,670 (including fines for negligence) under the name of corporate tax for the amount of KRW 656,270,760 (including fines for negligence) as corporate tax against the Seosan Tax Office, due to the violation of the Punishment of Tax Evaders Act, and Seoul.