2. The costs of lawsuit shall be borne by the Plaintiff.

A. On the trade name of “D”, the Plaintiff is a person who has engaged in the wholesale and retail business, painting business, and painting business of construction materials, and E is a person who has an office in Cheongju-si G (at present, corresponding to Cheongju-si Office H) in a considerable area of Cheongju-si.” The Defendant is a person who has engaged in painting, waterproof, and interior business, and on August 18, 2017, trade name on the name of “F”, the location of the office, the type of business, the type of business, the place of business, the type of business, the type of business, the type of business, the type of painting, the type of painting, and the name of “F,” and I is the Defendant’s spouse.

B. From September 24, 2016 to October 25, 2017, the Plaintiff supplied materials necessary for waterproof construction work, such as painting, Embombs, Ael, Lelut, and Lelutes, to the construction site or the above office performed by E in accordance with the E’s order.

C. A part of the price of the goods supplied by the Plaintiff during the said period was transferred from the account under the name of the Defendant to the account under the name of the Plaintiff.

[Reasons for Recognition] Facts without dispute, Gap's statements, Gap's evidence Nos. 1 through 4, 6 through 8, and 11 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff’s assertion 1) Before September 24, 2016, the Defendant received KRW 141,482,00 in total after having received orders from E from September 24, 2016 to October 25, 2017, and received KRW 141,482,00 in total. Since the goods supply contract becomes effective as commercial activities, the Defendant is obligated to pay the Plaintiff the amount of KRW 51,062,60 [the amount of value-added tax] 46,404,405,200 in total, from September 24, 2016 to October 25, 2017, since the Plaintiff entered into a goods supply contract with E as its partner, and then received KRW 187,329,50 in total from E. and received KRW 1473,04,00 in total from E.