1. The Defendant shall pay to the Plaintiff KRW 60,800,000 as well as 5% per annum from May 3, 2013 to January 7, 2016, and complete payment from the following day.

1. Claim for the price of goods;

A. If the purport of the entire argument is added to each description of evidence Nos. 2 and 3 (including paper numbers; hereinafter the same shall apply) as to the cause of the claim, the Plaintiff (previous Mutual Co., Ltd.) is recognized to have supplied the Defendant with raw materials for industrial safety of 331,063, 312 raw materials from January 3, 2013 to January 31, 2013.

Therefore, barring special circumstances, the Defendant is liable to pay the remainder of 291,614,823 won (331,063, 312 - 39,448,489 won) and damages for delay, excluding the remainder of 39,448,489 won, which the Plaintiff was paid, out of the proceeds of the goods.

B. On the other hand, in light of the following circumstances acknowledged by adding the whole purport of the pleadings as a result of the order to submit tax information on the following documents, the Defendant’s supply of raw materials to the Plaintiff prior to the processing of KRW 300,093,730, around January 2013. ① The substantial portion of the Plaintiff’s supply to the Defendant is first of all, supply the raw materials to the Defendant after being supplied by the Defendant for the production of the industrial safety lock so that they are suitable for the production of the industrial safety lock. As can be seen, the Plaintiff is liable for the payment of the goods price to the Defendant for the pre-processings supplied by the Defendant (i.e., the purchase of the sales invoice between the Defendant and the Defendant), rather than claiming only processing costs to the Defendant for the above form of transaction (i.e., the purchase of the raw materials for the pre-processings by the Plaintiff, and the Defendant is liable for the price for the goods to the Plaintiff and the goods to the Plaintiff, respectively.

(2) ② The Plaintiff did not put the Plaintiff’s signature and seal on the Plaintiff’s side on the certificate of acceptance for the pre-processing yarn supplied by the Defendant to the Plaintiff on January 5, 2013 (No. 2-2 and No. 3-2). However, the Plaintiff’s supplier as the Defendant’s supplier is the value of supply on January 5, 2013, KRW 28,855,469.