A. On June 25, 2010, C established an agricultural company E (hereinafter “E”) and supplied biocopa to F Co., Ltd. in which D is the representative director in the name of E (hereinafter “F”). On January 25, 2011, upon F’s default, C discontinued transactions with F.

B. On May 4, 2011, the Defendant: (a) the purpose of the livestock product sales and distribution business; (b) food manufacturing and processing business; and (c) F’s factory site is the principal office; (d) G was established by having D’s wife as the representative director; and (e) on April 25, 2012, the F’s factory and its site were awarded a successful tender and completed the registration of ownership transfer in the name of the Defendant.

C. After that, from October 2012, C began to supply c with the name of E again upon D’s request. On February 26, 2013, C established the Plaintiff, a company engaged in livestock business, livestock product sales business, etc., and supplied cherbs in the name of the Plaintiff from June 3, 2013.

C At this time, upon receipt of a request for the supply of a chickens from D, C has been engaged in transactions in the manner of receiving the price from time to time by supplying the chickens by bringing the chickens from the farmers affiliated with E or the Plaintiff.

C The transaction account book in which the details of the supply of it was stated at the request of D include “D A” or “B”. From October 2012 to June 1, 2013, E entered the details of the transaction from October 1, 2013, and from June 5, 2013, E carries over KRW 90,575,580 to the aggregate amount of E’s transaction, and then the Plaintiff entered the details of the transaction.

E. From November 9, 2012 to June 1, 2013, the above transaction amount has been deposited from the Defendant’s name account to E account, and from June 5, 2013 to the Plaintiff account, from the Defendant’s name to the Plaintiff account.

F. The Plaintiff issued a tax invoice for the above transaction amount under the name of the Defendant as notified by D, and the Defendant purchased and processed the said tax invoice.

G. On the request of D, it is against the birth chickens supplied by the Plaintiff.