1. The judgment of the court of first instance is modified as follows.

The defendant shall pay to the plaintiff KRW 8,942,317 and shall pay to the plaintiff January 23, 2019.

1. Basic facts - The Plaintiff is a company that sells golf products, and the Defendant performed the transaction in the south area of the Plaintiff according to the Plaintiff’s business entrustment.

- In relation to the transactions carried out by the Defendant, the following problems have occurred:

① In relation to customers’ “ging-type shopping mall/C”: (a) around March 2016, the Defendant sold goods equivalent to KRW 1,760,000 to the said transaction partner (the amount of KRW 2,00,000) but was returned; (b) the Plaintiff’s account book was not returned; and (c) the Plaintiff did not hold the said real inventory.

② The Plaintiff’s account book is that the Defendant supplied goods worth KRW 1,540,000 to the said Customer (hereinafter “C”) around November 2017. However, the Plaintiff’s account book is that the goods were not received from the said Customer.

③ The Plaintiff’s account book is that the Defendant supplied goods (i.e., 1,540,000 won) to the said customer (i.e., 1,540,000 won) and (ii) clothing, etc. equivalent to 418,000 won around January 2017, and (iii) clothing, etc. equivalent to 220,000 won to the said customer. However, the said customer did not receive goods.

④ Around May 2018, the Defendant sold goods equivalent to KRW 297,000 (PT-09 33L) to the said transaction partner, but was returned, but the return was not entered in the Plaintiff’s account book, and the Plaintiff did not hold the said real inventory.

As to this, the defendant ordered that the above goods were sent again to "G", but G does not have any material received.

⑤ The Plaintiff’s account book is “PT-07 TYPE-U” products (hereinafter “PT-700 won per unit”) returned to the Defendant around August 2015, but the said transaction partner returned the products to the Defendant. However, the said transaction partner returned the products to the Defendant.

The value of supply recorded in the Plaintiff’s account book, including this, shall be 5,289.