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

The purport of the claim and appeal is the purport of the appeal.

A. Around April 7, 2017, the Plaintiff supplied C with temporary materials equivalent to KRW 6,336,000 for rent.

The Plaintiff received a request from C to issue a tax invoice from the Defendant as “the recipient,” and confirmed that it also issued the tax invoice to the Defendant.

In other words, the Defendant agreed to pay the rent for temporary materials directly to the Plaintiff by permitting the issuance of the tax invoice to the Plaintiff as the other party to the transaction, so that the Defendant shall pay it to the Plaintiff.

B. In light of the Plaintiff’s assertion, the original transaction partner was C, and there is a transaction statement (A3) prepared against C as the other party to the transaction, even though it was based on the Plaintiff’s assertion.

Under such circumstances, the evidence submitted by the Plaintiff alone allowed the Defendant to issue a tax invoice on the sole basis of the evidence that the Defendant was a “person to whom the Plaintiff was supplied.”

In addition, it is insufficient to recognize that an agreement was made to pay the rent for temporary materials directly to the Plaintiff even by any other method, and there is no other evidence to acknowledge such agreement.

Therefore, the plaintiff's cause of claim is without merit.

2. Conclusion, the claim of this case must be dismissed as it is without merit.

The judgment of the first instance is just in conclusion, and the plaintiff's appeal is dismissed as it is without merit.