The plaintiff is a company that conducts the boiler manufacture and sale.

On September 26, 2014, the Plaintiff entered into a contract with the Defendant, who operates the “Cambel” located in Daegu-gun District, under which the Defendant entered into the instant boiler (hereinafter “instant boiler”) with the Defendant at KRW 25 million (including value-added tax) (hereinafter “instant boiler installation contract”), and accordingly installed a leading boiler facility in the said Mobel.

After that, the Plaintiff installed a hot water facility in the boiler of this case (hereinafter “the hot water facility of this case”).

In around 2015, the Plaintiff additionally installed electric fee-saving facilities (hereinafter “instant energy-saving facilities”) using core electric power in relation to the operation of the boiler of this case.

On November 3, 2014, the Plaintiff: (a) issued an electronic tax invoice of KRW 33,00,000,000 in relation to the establishment of the boiler and hot water supply facilities of this case; and (b) an electronic tax invoice of KRW 16,50,000 in relation to the installation of the instant saving facility on December 9, 2015; and (c) the Defendant filed a tax return in accordance with each of the above electronic tax invoices.

Meanwhile, the Defendant paid to the Plaintiff KRW 10 million on October 24, 2014, and KRW 15 million on December 8, 2014, with the price under the instant boiler installation contract.

【In light of the fact that there is no dispute, Gap’s evidence Nos. 1 through 4, the result of the order issued to submit tax information to the director of the Southern Daegu Tax Office to present tax information, and the purport of the entire pleadings, the above facts of recognition as to the cause of the claim as to the ground of appeal, it is reasonable to view that the Defendant’s payment to the Plaintiff is KRW 33 million, and the amount to be paid to the Plaintiff is KRW 49.5 million in total, as indicated in the above electronic tax invoice.

Therefore, the Defendant, barring special circumstances, seeks from the Plaintiff the remaining 24.5 million won (=49.5 million won - 25 million won) and the Plaintiff.