A. The Defendant, as the owner of the construction machinery listed in the separate sheet (hereinafter “instant construction machinery”), entered into an entry contract with a limited partnership company clerk (hereinafter “wester”) with respect to the instant construction machinery, but completed the ownership transfer registration with ASEAN on May 24, 2017.

B. On May 20, 2017, D, an agent of the Plaintiff, advertised that the instant construction machinery will be sold at KRW 35 million on the Internet website, and contacted with the phone number of the nameless winners listed in the said advertisement with the phone number of the nameless winners on May 22, 2017, and met the instant construction machinery at the center of the library at which the instant construction machinery was located on May 10, 2017.

C. On May 22, 2017, D discussed the sales contract for the instant construction machinery, with the names of the Defendant, C, and individuals, as well as the names of the individuals, at the end of the Seocho-gu website.

D The sales contract in which the purchase price is KRW 32 million (excluding value added tax) was written and delivered to the above person under the name of the deceased, and the above person under the name of the deceased was entered in the sales contract and a certificate of transfer of construction machinery (Evidence A 3) on which the defendant's seal imprint is affixed to D after entering the contract with the defendant.

After that, the above-mentioned person asked D to deposit the remainder of the purchase price, except value-added tax, into an account under the name of E, and D demanded D to receive a written confirmation from the above-mentioned person demanding D to pay the purchase price in the above account, and the above-mentioned person under whose name the above-mentioned person under whose name the defendant's seal impression affixed to D and the certificate of deposit (Evidence A No. 4) accompanied by the certificate of personal seal impression was affixed.

E. At around 11:00 on May 22, 2017, D and the persons under whose name the account was named as D and the persons under whose name the account was transferred to the Seowon Office for the issuance of tax invoices related to the above sales contract.

D is issued a tax invoice stating the purchase price of KRW 32 million, value-added tax of KRW 32 million, value-added tax of KRW 3.2 million, and the defendant's admission fees.