1. All of the claims and counterclaims in this case are dismissed.

2. The costs of lawsuit shall be classified into each of the principal lawsuit and counterclaims.

A principal lawsuit shall also be deemed a principal lawsuit.

1. Basic facts

A. On April 26, 201, the Plaintiff entered into a contract with Defendant C for the production price of KRW 119,00,000 (the contract amount of KRW 47,600,000 on the date of concluding the contract, the intermediate payment of KRW 35,700,000 on the date of the first suggesting (the scheduled date: June 3, 201), the balance of KRW 35,700,00 on the first suggesting date, and the remaining amount of KRW 35,70,00 on the same day as the date when the head office was transferred the final completion of the payment after having agreed that the withdrawal of the head office would be irrelevant, and the payment period of KRW 50,00 on the date when the final completion of the payment period was transferred (the separate value-added tax).

(hereinafter “the first contract of this case”). (b)

At the request of Defendant C, the Plaintiff entered into a contract with the Plaintiff to additionally produce and supply gold 880,000 won (including value-added tax) of production price of KRW 880,00 (including value-added tax).

(hereinafter “instant additional contract”). C.

On October 10, 201, the Plaintiff entered into a contract with Defendant C to manufacture and supply gold bars of KRW 22,00,000 [Advance KRW 11,00,000 on the date of entering into a contract, the balance of KRW 11,00,000 on the date of entering into a contract, and the balance of KRW 11,00,000 on the date of entering into a contract, within seven days after obtaining product approval (the completion of the test approval), and until November 10, 201 for the payment period.

(hereinafter “the second contract of this case”) d.

The plaintiff and the defendant C agreed to issue a tax invoice under each of the above contracts (the "throughble contract" in this case) with the person who is supplied with the title of registration when the defendant C has registered his/her business, and the defendant C lent the name of the defendant B, who was the wife on June 27, 201, and newly registered his/her business with the name "F" at his/her domicile.

E. The Plaintiff’s total amount of KRW 94,520,000 = three times from April 28, 201 to October 11, 2011 from Defendant C = 94,520,000.