A. On January 31, 2017, the Defendant engaged in the civil engineering and engineering service business under the trade name of “B” entered into a construction contract on the “C services” between the interesting company, Inc. (hereinafter “the interesting company”) and the 2nd cycle of the 2nd chapter of the Highway Public Works Project.

The above contract is written on the service cost of 30,45,00 won, 46,240,000 won, total of 76,695,00 won, and value-added tax (excluding value-added tax).

B. Around December 2016, Nonparty Company requested the Plaintiff to prepare and submit a written estimate on materials, such as measuring instruments necessary for the said construction (hereinafter “instant materials”), and the Plaintiff prepared and provided a written estimate to Nonparty Company.

C. The Plaintiff produced the instant goods and supplied them to the construction site on March 2017.

On March 10, 2017, the Plaintiff drafted a trading list consisting of KRW 45,170,000, tax amount of KRW 45,517,00, total amount of KRW 49,687,00, and trading statement consisting of KRW 49,687,00, and the trading partner as the Defendant. The Plaintiff drafted a trading list consisting of KRW 45,000, tax amount of KRW 400,500, total amount of KRW 49,500,000, respectively.

On March 10, 2017, the Plaintiff drafted a tax invoice consisting of KRW 45,00,000, tax amount of KRW 45,500,000, total amount of KRW 49,500,000, and the value-added tax was returned and paid.

E. On March 30, 2017, the Defendant drafted a tax invoice with the person who is supplied with a non-party company. On July 4, 2017, the non-party company issued a revised tax invoice with the content that the supply price of the instant goods shall be reduced by 46,240,000 won, tax amount of 46,624,00 won, total amount of 50,864,000 won, before filing an application for rehabilitation with the Seoul Rehabilitation Court 2017. < Amended by Presidential Decree No. 20112, Jun. 30, 2017>

[Ground of recognition] without any dispute, Gap evidence 1 through Gap evidence 10, Eul evidence 2 through Eul evidence 4, the purport of whole pleadings

2. The arguments of the Parties; and