2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

A. The Plaintiff is a person engaged in the construction, and the business of manufacturing and selling agricultural machinery in the trade name of “C,” and the Defendant is a person engaged in the business of manufacturing and selling agricultural machinery in the trade name of “D.”

B. On October 23, 2017, the Plaintiff issued an electronic tax invoice (hereinafter “instant tax invoice”) stating that he/she supplied the instant construction materials (including value-added tax) to KRW 24,607,165 (hereinafter “instant construction materials”) with the Defendant supplied the Defendant, and thereafter, the Defendant filed a return of value-added tax stated in the said tax invoice with the tax office.

[Ground of recognition] A without dispute, entry of evidence No. 1, purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff supplied the instant construction materials to the Defendant from September 29, 2017 to October 21, 2017, based on the goods supply contract concluded with the Defendant. Thus, the Defendant shall pay the Plaintiff the price. 2) Even if the Defendant is not a party to the goods supply contract on the instant construction materials, the Defendant lent his name to E by explicitly or implicitly allowing Nonparty E to use the trade name, and the Plaintiff supplied the instant construction materials by mistake as the owner of the instant construction materials, and the Defendant should pay the Plaintiff the price of the said construction materials as the nominal owner under Article 24 of the Commercial Act.

3) Therefore, the Defendant is obligated to pay the Plaintiff the price of the instant construction materials, KRW 24,607,165, and damages for delay thereof. (B) The Defendant, around October 2017, subcontracted the replacement part of the vegetable district (Pipe structure) in the support room in the F Center glass greenhouse and the pipe water pipe installation work to E, and the Defendant entered into a supply contract with the Plaintiff for the instant construction materials and entered into the instant construction materials.