1. The Defendant shall pay to the Plaintiff KRW 28,078,289 and the interest rate of KRW 20% per annum from February 10, 2015 to the day of complete payment.

1. Determination as to the cause of claim

A. The Plaintiff entered into a sales contract with the Defendant for the raw materials and residues of a ship (excluding additional dues) and accordingly supplied all raw materials and residues to the Defendant.

P123 on October 25, 2013, raw materials (P1101 Line) 44,123 50 24,267,430 raw materials (P1101 Line) 21,534 9,690,690,300 raw materials (P1569 Line other than S1569 Line) 7,000 7,000 4353,045,000 on January 10, 2014 7,3835,435,2035,213,27837,408,4016,510 won on February 5, 2014

B. The Plaintiff received reimbursement of KRW 16,159,872 from the Defendant.

[Ground of recognition] Unsatisfy, Gap's statements in Gap's 1 to 4 (including each number), the purport of the whole pleadings

2. According to the above facts finding as to the cause of the claim, the Defendant is obligated to pay to the Plaintiff the remaining amount of KRW 28,078,289 (=40,216,510 value-added tax of KRW 4,021,651 - repayment amount of KRW 16,159,872) and damages for delay calculated at the rate of 20% per annum under the Act on Special Cases concerning the Promotion, etc. of Legal Proceedings from February 10, 2015 to the date of full payment, as the Plaintiff seeks.

3. Judgment on the defendant's assertion

A. The Defendant asserted that the Defendant received steel cutting services from the Plaintiff for the manufacture of vessel blocks, and agreed to deduct the remainder of steel by-products generated in the process of steel cutting from the Plaintiff the amount equivalent to the market price of the remainder of the relevant steel, instead of being transferred from the Plaintiff the right to the disposition.

Accordingly, the defendant issued a tax invoice on the basis of the amount obtained by deducting the amount equivalent to the market price of the remainder of the contract from the contract price of cutting steel.

However, although the defendant should issue a tax invoice for the full amount of the service cost from the tax authorities, it shall be the service cost after deducting the amount equivalent to the market price of the remainder of the contract.