1. Facts of recognition;

A. The status (1) A Co., Ltd. (hereinafter “A”) is a company mainly aiming at the development, sale, and distribution of mobile royalty, and the Defendant is a personal business operator who purchased and sold mobile phone royalty from A in the trade name of “D.”

(2) On December 15, 2015, during the instant lawsuit, A was merged with the Plaintiff (hereinafter “Plaintiff”) on December 15, 2015, and the Plaintiff taken over the said lawsuit.

B. A’s current status of operation (1) was certified as F (F, a system that certifies that the design and quality of G mobile phone accounting books developed by a small or medium enterprise passed the reliability test set by G (hereinafter “F”) in the Republic of Korea from around 2012, and owned the exclusive sales right to exclusively receive and sell G’s mobile phone accounting books.

(2) The annual sales of A increased KRW 13.3 billion in 2009, KRW 23.6 billion in 201, KRW 40 billion in 201, and KRW 90 billion in 2012, each year.

C. Since 2012, the Defendant sold products supplied by A while trading with A., and the percentage of the Defendant’s products constituted approximately 70% among the products sold by the Defendant.

(1) On November 2012, A requested the Defendant to “A shall issue a false tax invoice for goods to be sold in the future to the Defendant prior to the trading time” in order to increase sales in A’s year 2012.

(2) The Defendant first refused several times, but repeated demand was made to contact the Defendant to the executives of A, and approved the electronic sales tax invoice (hereinafter “instant tax invoice”) consisting of KRW 12,100,000,000,000 in total, including the value of “H” goods issued by A on November 30, 2012, and KRW 11,00,000,000,000,000 in total.

(3) The defendant.