A. The Plaintiff sold sports items, such as clothes, shoes, etc., in D (hereinafter “instant store”) located in Silung-si, and sold sports clothing, etc. to the Defendant who sells sports clothes, shoes, etc. through the Internet shopping mall from 2009 to E in the name of “E”.

B. In the event that the Plaintiff sells sports clothing, etc. to the Defendant, it has received the price of goods from the Defendant as a deposit account (see Account Number F, No. 8, hereinafter referred to as “instant exclusive account”) in the name of the Plaintiff, a deposit account in the Plaintiff’s name, which is an exclusive account for the purchase of goods in the instant store, and has traded with the Defendant by issuing a tax invoice at least twice a year.

C. Meanwhile, the Plaintiff has been entrusted to Nonparty G, the head of the sales, sales, and personnel management of the store of this case. G sold small amount of the goods of the store of this case to the Defendant, and sold the price of the goods to the Defendant to his account in his name, not the exclusive account of this case, or transferred the price of the goods to his own account in his name to the deposit account in his name, and then he again transferred the price of the goods to his name to the deposit account in his name, and then he has a physical card issued in his name and settled the payment by means of the payment with his physical card.

In such a way, the amount of goods sold by GIST to the Defendant from June 201 to October 2012 is KRW 211,715,230 in total, and the amount of return is KRW 8,752,830 in total, and the amount deposited by the Defendant in the deposit account in the name of G is KRW 118,239,790 in total.

However, around 2011, the Defendant purchased sports clothes, etc., such as original hairs, which are the goods of the store of this case. As to this, after the date of purchase, the Plaintiff issued to the Defendant two times each tax invoice with the supply amount of 29,114,60 won on June 30, 201, and the supply amount of 149,076,900 on December 31, 201, and the Defendant issued the Plaintiff’s instant tax invoice.