The defendant.

A. The relationship between the parties (1) The plaintiff is a company whose main purpose is to manufacture and process content, etc., and the defendant is a company whose main purpose is to manufacture steel products.

(2) B is the “E” when substantially operating the personal enterprise of the trade name “C”.

At the same time, a person who has served as an executive director in charge of the defendant's business, was registered as the defendant's internal director from February 1, 2013 to October 21, 2015 in the defendant's corporate register, and as the defendant's representative director from February 1, 2013 to February 27, 2014.

(3) From October 28, 2013 to July 31, 2015, the Defendant: (a) supplied pipes to the Defendant and made a transaction by means of B’s signature in the column for underwriters of B’s transaction statement; and (b) most of the transaction was supplied by C to the Plaintiff and the Plaintiff again supplied the goods to the Defendant; and (c) substantial goods were supplied to C by means of supply to the Defendant or a third party designated by the Defendant directly.

(one direct consignment). (b) One direct consignment.

각 거래명세서 및 세금계산서의 발행 (1) 원고와 피고 사이에 공급자가 ‘원고’이고 공급받는자가 ‘피고’이며, ① ‘품명 및 규격 STS 304L SMLS 파이프 27.2Φ × 3.2t × 4,500mm, 수량 1,780개, 단가 68,960원, 공급가액 122,748,800원’인 거래명세서(이하 ‘제1 거래명세서’라고 한다)와 ② ‘품명 및 규격 STS 310S SMLS 파이프 89.1Φ × 5.5t × 6,000mm, 수량 85개, 단가 1,151,160원, 공급가액 97,845,600원’인 거래명세서(이하 ‘제2 거래명세서‘라고 하고, 제1, 2 거래명세서를 통칭할 때 ’이 사건 각 거래명세서‘라고 한다)가 ’공급자 보관용(갑제1호증의 1, 2)‘과 ’공급받는자 보관용(갑제7호증의 1, 2)‘으로 각 2장씩 발행되었고, 각 거래명세서 상에 공급자 란에만 원고의 법인인감이 날인되어 있다.

(2) The Plaintiff is the Plaintiff as of September 30, 2015.