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1. Revocation of a judgment of the first instance;
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
Reasons
1. Basic facts
A. On March 29, 2013, the Plaintiff (i) (i) is a company aimed at the development, manufacture, sale, lease, and service business of electronic and electrical products. (ii) On May 23, 2012, the Plaintiff and the Defendant concluded a basic contract on the discretionary processing transactions (hereinafter “instant basic contract”) with the content that the Plaintiff produces and supplies a mobile phone satellite mobile phone satellite mobile phone terminal (the model name: XT and XT mobile device) to the Defendant through the clinical processing work, and the Defendant shall pay the full-time processing price and pay the full-time processing price in addition to 20% (hereinafter “instant basic contract”).
3) Under the instant basic contract, the Plaintiff and the Defendant set the processing unit price for XT model devices at KRW 13,000,000, and the processing unit price for XT model devices on September 12, 2012 as KRW 20,500, respectively, and each of the individual contracts (hereinafter “the instant individual contracts”) stipulating the other details as follows:
(1) The settlement terms: 10% cash settlement as of the end of the following month after the end of the month; 2. Supply of materials: the orderer (the entire quantity supplied by the Defendant to a private level free of charge; 3. Production Law: the ratio of the Losss on materials for non-working and lost materials to 0.5%, but, in principle, 1:1 exchange for important ICT set materials.
B. The Plaintiff’s supply and the Defendant’s payment 1) from May 31, 2012 to December 2012, 2012, the Plaintiff: (a) processed and supplied the Defendant with the satellite mobile phone terminals of XT model and XD model according to the Defendant’s order; (b) as to this, the Defendant paid the full amount of the cost of processing from May 201 to November 2012; and (c) on the other hand, the Plaintiff issued a tax invoice on December 31, 2012 to the sum of the cost of processing on December 1, 2012, 173,596.