A. The Plaintiff is a legal entity that manufactures office furniture, chairs, etc. and sells them for wholesale, and the Defendant is a person who engages in wholesale and manufacturing business, such as furniture and dyke, in the trade name of “B.”

B. From around 2006, the Plaintiff and the Defendant continuously supplied goods (hereinafter “instant goods”) such as private withdrawal, movement, consignment, etc. to the Defendant (hereinafter “instant goods”) as the instant goods transaction.

(C) On September 27, 2012, the Plaintiff and the Defendant concluded the instant goods transaction. The Plaintiff and the Defendant agreed to issue a tax invoice for only part of the transaction amount without issuing a tax invoice for the actual transaction amount during the instant goods transaction process, and the value-added tax was paid only in the amount according to the tax invoice actually issued. D. The Plaintiff received KRW 178,414,200 from the Defendant as the price for the instant goods. [Grounds for Recognition] The Plaintiff was paid KRW 178,414,200 as the price for the instant goods

each entry, the testimony of the witness C of the first instance trial, and the purport of the whole pleadings.

2. The plaintiff's ground for claim

A. From January 2008 to September 27, 2012, the Plaintiff: (a) supplied the goods of this case equivalent to KRW 201,228,400 as indicated in the “Plaintiff’s Claim”; and (b) issued a tax invoice of KRW 200,708,50 as indicated in the “Plaintiff’s Claim” column in the attached sheet of calculation sheet, and paid KRW 219,546,90 in total as indicated in the “value” column in the attached sheet of calculation sheet (i.e., KRW 201,228,400 value-added tax of KRW 20,708,400 on the goods of this case) from the Defendant; (b) the Defendant paid KRW 178,414,200 on the basis of the “Plaintiff’s Claim” column in the attached sheet of calculation sheet to the Plaintiff (i.e., KRW 178,414,200 on the basis of KRW 1305,14,200.15