A. The Plaintiff is a company established for the purpose of manufacturing and selling ready-mixeds and asphalts, and the Defendant is an individual entrepreneur who runs the construction business under the trade name of “C” with its partners B.

(The business registration certificate shall include only the defendant in the business registration certificate).

Upon receiving a request from D to supply ready-mixeds, the Plaintiff supplied ready-mixeds worth KRW 22,765,270 during the period from March 26, 2012 to May 17, 2012.

C. The Plaintiff obtained the Defendant’s business registration certificate from B to issue the tax invoice by facsimile, and the said certificate of business registration was accompanied by the contents of “E Deputy head, HP - F, Mail-G.”

On March 31, 2012, the Plaintiff issued an electronic tax invoice of KRW 10,958,640, in total, the value and the total amount of supply and the amount of tax on April 30, 2012; and filed a return on the electronic tax invoice of KRW 9,719,270, in total, the value and the total amount of supply and the amount of tax on April 30, 2012; and on May 31, 2012, the Plaintiff issued an electronic tax invoice of KRW 2,087,360, in total, the value and the total amount of supply and the amount of tax to each National Tax Service.

E. Each electronic tax invoice was sent to G, which is the e-mail address entered in the above business registration certificate via the National Tax Service. Among them, the tax invoice dated March 31, 2012 opened on the same date and approved on the same date, and then the details of the transaction were transmitted to the National Tax Service. The tax invoice dated April 30, 2012 opened on the 12:08 of May 14, 2012 and transmitted the details of the transaction to the National Tax Service without any separate approval procedure. The tax invoice as of May 31, 2012 opened on the e-mail address as of June 16:45, 201 and approved on the same date, and then the details of the transaction was sent to the National Tax Service through text messages service.

[Reasons for Recognition] Facts without dispute, Gap evidence 1 to 3, Gap evidence 2, Gap evidence 4-1 to 4, Gap evidence 6, 7, Gap evidence 8-1 to 3, and the whole pleadings.