1. All appeals filed by the Defendant (Counterclaim Plaintiff) against the instant principal lawsuit and counterclaim are dismissed.

2. The costs of appeal shall be the principal lawsuit.

1. The defendant's ground for appeal citing the judgment of the court of first instance is not significantly different from the argument in the court of first instance, and even if the evidence submitted in the court of first instance shows each evidence submitted in this court, the fact-finding and judgment in the judgment of the court of first instance can be deemed legitimate.

Therefore, this court's reasoning is cited in accordance with the main sentence of Article 420 of the Civil Procedure Act, because it is identical to the reasoning of the first instance judgment, except for the addition as follows.

2. The addition shall be made as follows between the third upper end and the second end of the judgment of the first instance.

【Defendant’s defense against the Plaintiff as set forth in paragraph 3-A (a) is set off against the Plaintiff’s claim for the payment of goods by automatically applying KRW 70,000,000 to the Plaintiff. However, as set forth in paragraph 3-B (b), the Defendant’s defense is not acceptable. Therefore, the Defendant’s defense is without merit.】

3. In conclusion, the plaintiff's claim on the principal lawsuit shall be accepted as well as the defendant's counterclaim shall be dismissed as there is no reasonable ground.

The judgment of the court of first instance is just in conclusion, and the defendant's appeal concerning the principal lawsuit and counterclaim is dismissed as it is without merit.