(1) From July 2017, the Plaintiff traded to supply steel bars, etc. to Defendant and E hotel construction sites. On September 14, 2017, the Defendant created a collateral security right with a maximum debt amount of KRW 100 million on the I-owned real estate to secure the payment of steel products to the Plaintiff.

(2) On November 21, 2017, the Defendant sent a text message to the Plaintiff, “WD22 metric tons, etc., on the wall of the said hotel construction site at the Namyang-si, Namyang-si.” On November 23, 2017, the Defendant supplied the instant steel bars, the size of which at the said site was HD22, on November 23, 2017, the date the Plaintiff requested.

(3) On September 6, 2017, the Defendant ordered steel materials by sending text messages to the Plaintiff, “I will request DHb 298*298 copies by not later than the due date.” The delivery was completed in accordance with the text.

(4) Meanwhile, from June 12, 2017 to July 7, 2017, the Plaintiff supplied steel products worth KRW 76,980,403, total sales proceeds on four occasions, and issued four copies of tax invoices with K as an addressee by the Defendant’s representative director who is another company operated by J, and issued four copies of tax invoices with K as an addressee at the request of J, and issued four copies of tax invoices with the addressee as H. Meanwhile, the Plaintiff issued revised tax invoices revoking the existing tax invoices.

(5) In addition, the Plaintiff issued a tax invoice for steel products worth KRW 17,063,563 of the sales proceeds supplied on November 22, 2017, with the payee as the Defendant, but the other party to the supply was subjected to the Defendant’s objection of H., the Plaintiff issued a revised tax invoice revoking the said tax invoice on March 6, 2018.

(6) However, the defendant on 2018.