1. The plaintiff's appeal and the conjunctive claim added by this court are all dismissed.

2. After an appeal is filed.

1. The reasoning of the judgment of the court of first instance citing the plaintiff's appeal is not significantly different from the argument of the court of first instance except for the preliminary claim that is newly added, and the judgment of the court of first instance dismissing the plaintiff's main claim, even if each evidence and the result of pleading submitted in the court of first instance were neglected, it is justified.

Therefore, this court's reasoning is as follows: (a) adding a judgment on the conjunctive claim added by the plaintiff in the trial; and (b) except for a judgment by supplement of the reasoning of the judgment of the first instance as to the allegations and evidence of the parties, the relevant part of the judgment of the first instance is identical to the reasoning of the judgment; and (c)

2. Additional determination

A. 1) The plaintiff supplied goods equivalent to KRW 248,534,942, compared to the goods paid by the defendant in the course of the transaction of the goods in this case. Thus, the plaintiff maintains the first instance court's assertion that the defendant has the claim for the purchase price of KRW 187,010,89, after deducting KRW 61,524,043, which was paid additionally during the proceeding of the first instance court's lawsuit, and based on such argument, ① the plaintiff's computerized data (Evidence A, 7, and 8) and the electronic tax invoice (Evidence A, 4, and 6) related to the transaction of the goods in this case, ② the statement that the plaintiff was submitted by the defendant after the crime of embezzlement in this case was at issue, and ③ the statement that the defendant did not have any payment for the goods in this case other than the goods paid by the defendant is difficult to trust the plaintiff's statement that the plaintiff supplied the goods in this part of the price of the goods in this case, as the plaintiff's direct supply of the goods in this case became final and conclusive.