1. The Plaintiff (Counterclaim Defendant) paid KRW 11,89,185 to the Defendant (Counterclaim Plaintiff) and its payment from July 27, 2012 to the date of full payment.

1. Basic facts

A. On November 14, 2011, the Plaintiff and the Defendant entered into a contract for intra-company emigration (hereinafter “instant contract”) with the Plaintiff to provide the Plaintiff with materials necessary for the production of the factory and products located in Kimhae-si, the Defendant, and to manufacture and supply the products as requested by the Defendant.

B. On October 31, 201, the Plaintiff issued to the Defendant a tax invoice of KRW 23,879,90,00 in total of KRW 21,709,00 in supply value as of October 31, 201, KRW 23,879,90 in total of KRW 42,506,00 in supply value as of November 30, 201, KRW 46,756,60 in total of KRW 4,250,60 in total, and KRW 46,756,60 in total, and KRW 54,947,00 in supply value as of December 31, 201, KRW 5,494,70 in total of KRW 60,41,700 in total, respectively.

C. On December 19, 201, the Defendant paid KRW 20,000,00 to the Plaintiff, KRW 6,800,000 on January 11, 2012, and KRW 22,00,000 on January 20, 2012, and KRW 13,41,410 on January 31, 2012, respectively.

The Defendant paid KRW 1,50,000,00 on December 16, 201 to C, who had been an employee of the Plaintiff, and KRW 50,000 on February 7, 2012, and KRW 482,193 on February 24, 2012, respectively.

[Ground of recognition] Facts without dispute, Gap evidence 2, 4, Eul evidence 1 and 3 (including additional numbers), witness D and C's testimony, the purport of the whole pleadings

2. Judgment on the principal lawsuit

A. (1) The Plaintiff entered into the instant contract with the Defendant on October 201, 201.

On October 15, 2011, the Plaintiff completed the work by receiving 15 requests from the Defendant pursuant to the instant contract, even if the Plaintiff performed the work of manufacturing Beam on January 19, 2012, including arranging the Defendant’s factory.

The Plaintiff and the Defendant agreed to substitute the order form with the tax invoice instead of issuing the order form when requesting the Plaintiff to manufacture.

Therefore, the amount of the manufacturing cost that the Plaintiff is paid by the Defendant is KRW 131,078,200 (=23,879,900 + KRW 46,756,600 + KRW 60,441,70).

The payment that the Defendant paid to the Plaintiff is KRW 71,074,210 = 20,000 + KRW 6,800,000 + KRW 22,000,000 + KRW 13,41.