1. Of the judgment of the court of first instance, the part of the lawsuit is modified as follows.

The plaintiff (Counterclaim defendant) is against the defendant (Counterclaim plaintiff).

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Facts of recognition;

A. The Plaintiff, as the shipowner of the baseline D and E (hereinafter “instant vessel”), is a stock company with the purpose of ship transportation business, and the Defendant is a stock company with the purpose of repairing the ship’s engine.

B. The Plaintiff delegated the work of maintaining and managing the vessel to G that operates the non-party F Co., Ltd., and G requested the Defendant to repair the instant vessel on behalf of the Plaintiff.

C. The Defendant completed D’s repair around June 21, 2017, respectively, around August 2, 2017, around the second repair of E, around August 2, 2017, and around September 25, 2017.

At each time the repair is completed, the Defendant submitted the repair specifications stating the progress of the Defendant’s performance to G, which is the Plaintiff’s agent, and G confirmed that the repair process was fully performed at the bottom of the repair specifications.

(A) Evidence Nos. 1 through 3, hereinafter referred to as “each repair statement of this case”).

On the other hand, each repair statement of this case includes only the parts that are replaced with the contents of the defendant's work performed by the defendant, and does not include the unit price and repair cost.

After obtaining confirmation from the Plaintiff (agent), the Defendant submitted each claim for payment of KRW 3,763,00 for the first repair cost of E on June 26, 2017, and KRW 16,664,00 for the second repair cost of E on August 2, 2017, and KRW 38,104,00 for the repair cost of D on September 29, 2017 (hereinafter “each claim of this case”). However, the Plaintiff did not pay it to the Plaintiff.

Accordingly, the defendant issued an electronic tax invoice with the value of KRW 58,531,00 and value-added tax amount of KRW 5,853,00,000, which is the total amount of KRW 64,384,100.

[Reasons for Recognition] Facts without dispute, entry of Gap 1 to 7 evidence, purport of the whole pleadings

2. The assertion and judgment

A. The plaintiff's assertion is based on the whole details of the cost of repair of the ship of this case.