1. The Defendant (Counterclaim Plaintiff) paid KRW 17,745,300 to the Plaintiff (Counterclaim Defendant) and the amount from September 5, 2012 to April 2, 2013.

We examine both the principal lawsuit and the counterclaim.

1. Facts of recognition;

A. around August 201, the Defendant (Counterclaim Plaintiff; hereinafter “Defendant”) requested the Plaintiff (Counterclaim Defendant; hereinafter “Plaintiff”) to produce and sell a new product that he/she designed and developed the new product with his/her own design, and requested the Plaintiff (Counterclaim Defendant; hereinafter “Plaintiff”) to sell the product with the Plaintiff’s new product supplied by September 4, 2012.

B. However, on October 9, 2012, the Plaintiff requested the Defendant to pay the unpaid amount out of the new purchase price as content certification. Accordingly, the Defendant appears to have an opinion with respect to the unpaid amount on October 18, 2012, and instead, sent a certificate of content demanding compensation for damages from the Plaintiff to the Plaintiff, thereby closing the transaction between the parties.

[Ground of recognition] Unsatisfy, Gap evidence 3, Eul evidence 1, the purpose of the whole pleadings

2. The assertion and judgment

A. The Plaintiff asserted that the total quantity of the supplied goods is KRW 168,161,00 based on the accounting books, tax invoices, specifications of transaction, and cargo waybills prepared, and that the unpaid amount is KRW 17,775,300. Accordingly, the Defendant asserted that the total amount of supplied goods is KRW 154,603,00 based on the accounting books prepared, and that there is no reason for the Defendant to bear value added tax.

In addition to the whole purport of the pleading in the statement Nos. 1 through 20 (including paper numbers) and No. 2-2 of the evidence No. 2, the plaintiff prepared a separate book into the defendant's name, "C" and entered the sales, settlement and balance for the whole period of the transaction of the parties. The plaintiff sent the document in the name of "D termination statement" and "Dma" based on these contents to the defendant by e-mail. The balance in the plaintiff's account book is consistent with the balance in the transaction statement. The plaintiff's total delivery amount is 168,131,00 won (the amount after deducting 30,000 won recognized by the plaintiff) and the part concerning the plaintiff's new delivery is reasonable.