The Plaintiff is a company whose purpose is waste oil, waste organic solvents collection and transportation business, oil refining and retail business, and its incidental business, and the Defendant (C Co., Ltd. before its trade name was changed on September 17, 2019) is a company with the purpose of oil refining and waste oil recycling business, waste recycling business, and waste recycling business.

Until May 22, 2015, the Plaintiff and the Defendant traded the waste oil treatment with “if the Plaintiff supplies the waste oil collected from the factories to the Defendant, the Defendant measured the percentage of the waste oil so that the Defendant purchased the waste oil with a lower percentage and disposes of the waste oil with lower percentage.”

In the course of these transactions, the Defendant pays the waste oil purchased by the Defendant to the Plaintiff, and the Defendant receives service charges from the Plaintiff for the waste oil managed by the Defendant. The Plaintiff has issued a tax invoice and received the waste oil from the Defendant when there is service charges, such as waste oil or transportation expenses, to be paid from the Defendant following the settlement of the waste oil and service charges.

On May 22, 2015, when the Plaintiff terminated supplying waste oil to the Defendant, the Defendant’s obligation to pay for the Plaintiff was equivalent to KRW 124,421,890. On March 11, 2016, the Defendant issued a tax invoice for claiming KRW 2,530,330 for waste oil treatment services to the Plaintiff and offset the amount corresponding thereto. As such, the Defendant’s obligation to pay for the Plaintiff was KRW 121,891,560.

On December 2016, the Plaintiff requested the Defendant to settle the outstanding amount, and on December 29, 2016, the Defendant responded to the purport that “The Defendant will confirm the truth and settle the outstanding amount, at a prompt time, upon seeking an understanding on the Plaintiff’s failure to settle the circumstances of the National Tax Service’s accusation, fire, etc. and D (at that time, Defendant E’s representative director’s son’s son’s son’s son’s son’s son’s son).”

On October 30, 2018, Busan District Court 2018 Ma1028.