A. On November 30, 2015, the Plaintiff, who operates the shipbuilding machinery manufacturing business under the trade name of “C”, issued a tax invoice on December 31, 2015, with the supply price of 77,656,360 won on November 30, 2015, the supply price of 12,00,000,000 won on December 31, 2015, the supply price of 66,037,990 won on December 31, 2015, the supply price of 81,921,80 won on January 31, 2016, and the supply price of 11,890,000 won on February 29, 2016, and the supply price of 71,434,280 won on February 29, 2016.

(hereinafter referred to as the "tax invoice of this case" in the above six tax invoices, and in total the goods supplied by the plaintiff under the tax invoice of this case, "the shipbuilding machinery of this case" was called the "tax invoice of this case".

The sum of the supply values of the tax invoice of this case is KRW 320,940,510, and if value-added tax is added, it is KRW 353,034,561.

C. D issued and delivered promissory notes to the Plaintiff for the payment of the price of the instant shipbuilding equipment stated in the instant tax invoice, but the said promissory notes were rejected due to D’s default.

[Reasons for Recognition] Facts without dispute, Gap's evidence 3, Eul's evidence 14 (including tentative numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. Determination as to the cause of claim

A. The Plaintiff’s argument that the tax invoice of this case was issued as “the recipient of D”, and D issued bills to pay the price to the Plaintiff, but actually requested for the manufacture of goods related to the shipbuilding machinery of this case is the Defendant.

Accordingly, the defendant should pay to the plaintiff the total amount of 353,034,561 won for the production of goods (including additional taxes) related to the shipbuilding machinery and equipment of this case and damages for delay.

B. 1) The fact that the Plaintiff issued the instant tax invoice in D future and received bills issued by D for the payment of the price is as seen earlier.

B. Meanwhile, the entry of Gap evidence Nos. 1 through 5, 7, and Eul evidence Nos. 1, 2, and 10 and this is different.