1. The Defendant (Counterclaim Plaintiff) paid KRW 96,00,000 to the Plaintiff (Counterclaim Defendant) as well as the Plaintiff’s share of KRW 96,00,00 on September 27, 2016.

The principal lawsuit and counterclaim shall be judged together.

1. Facts of recognition;

A. The pertinent Plaintiff is an advertising agency substantially operated by C.

D Co., Ltd. (hereinafter referred to as “D”) is a company providing IPTVs with the trade name of “E.” The F Co., Ltd. (hereinafter referred to as “F”) is a company in charge of the entire business of E advertising as a D’s subsidiary, and the Company G (hereinafter referred to as “G”) is a company that develops the advertising transmission program of IPTV.

B. On February 21, 2012, the Plaintiff entered into a program development agreement between the parties concerned and G to develop home channel development services in accordance with D Specifications (a local division advertisement by means of AD- Q Triet) with the Plaintiff’s development costs invested from the Plaintiff.

On April 2012, the Plaintiff subscribed for a broadcast advertisement to F, and the Plaintiff concluded a broadcast advertisement agreement with F to execute E advertising media.

Around October 22, 2012, the Plaintiff was difficult for the Plaintiff to pay the above program development cost to G, and the Plaintiff entered into a contract to develop the program (hereinafter “third party contract”) with the Defendant to develop the ED- Q advertising business and the transmission and local division advertising program under a contract with F, the cost of the program development shall be KRW 1.60,000 (the contract amount shall be KRW 40,000 on the date of the contract, KRW 60 shall be paid within seven days after confirming the normal operation of the program, and KRW 60 shall be paid to the Plaintiff G within seven days after confirming the normal operation of the program). G shall be exclusively used by the Defendant, and it shall be paid to G to the Plaintiff on December 31, 2012 (hereinafter “third party contract”).

On October 24, 2012, the Defendant transferred KRW 64 million to the Plaintiff under the name of the development cost of the local advertisement program for the local advertisement for AD- Q advertising.

C. The relevant term-based advertising methods relating to the IPTV broadcasting include “AD- Q Twitning method” and “a branding method” according to the connection method.

AD- Q Trith method means the order type such as VOD TV rescheduled.