1. The plaintiff's appeal and the defendant's incidental appeal are all dismissed.

2. Costs arising from an appeal and an incidental appeal shall be respectively.

1. Quotation of the first instance judgment

A. The Plaintiff’s grounds for appeal and the Defendant’s grounds for incidental appeal are not significantly different from the allegations in the first instance court, and a thorough examination of the evidence submitted in the first instance court is recognized as legitimate.

B. Therefore, the reasoning of this court’s judgment is consistent with the reasoning of the judgment of the court of first instance except where the second-class 9 through 16 of the judgment of the court of first instance are used as follows. Thus, it is acceptable to accept it as it is by the main sentence of Article 420 of the Civil Procedure

2. According to the statement in the evidence Nos. 5, the part written after the plaintiff was found to have issued the above written confirmation to the defendant, but the above written confirmation does not explicitly mention the contents of the claim for the provisional deposit. In addition, the defendant's representative director stated that "I will examine whether or not the above documents concerning the provisional deposit are paid after examination" on April 6, 2018, which is the following after the defendant's written confirmation, and accordingly, it is reasonable to deem that the plaintiff agreed to prepare the above written confirmation except for the part concerning the provisional deposit. Thus, the defendant's prior defense and assertion cannot be accepted.

3. In conclusion, while recognizing the existence of the Plaintiff’s claim against the Defendant, the court of first instance that accepted the Defendant’s defense of offsetting, and dismissed the Plaintiff’s claim of this case, is justifiable. Therefore, both the Plaintiff’s appeal and the Defendant’s incidental appeal are dismissed as it is without merit. It is so decided as per Disposition.