A. From September 2, 2016 to December 12, 2016, the Plaintiff supplied the Defendant with LEDRs, etc., but did not receive KRW 66,212,850 from the Defendant on December 2, 2016, and thus, the Plaintiff claimed for payment of the unpaid amount of KRW 66,212,850 as well as damages for delay.

B. While the Plaintiff traded goods with the Nonparty Co., Ltd. (hereinafter “Nonindicted Company”) from around 2016, it received a tax invoice from the Defendant on behalf of the Nonparty Co., Ltd. (hereinafter “Nonindicted Company”) and traded the goods in the manner that the Nonparty Co., Ltd. pays to the Plaintiff via the Defendant.

In addition, around August 2016, the defendant demanded that the plaintiff issue no longer a tax invoice for the defendant's future, so the amount of the goods that the plaintiff seeks as the lawsuit in this case is merely a transaction with the non-party company, not the defendant.

In addition, the plaintiff was paid all the prices of goods by the non-party company on December 2016 as agreed money.

2. Determination

A. According to the statements in Gap evidence Nos. 1 through 9 as to whether a person supplied goods from the plaintiff was the defendant, the plaintiff issued a tax invoice to the defendant as to the amount equivalent to 65,529,090 won on September 24, 2016, the amount equivalent to 71,871,360 won on October 25, 2016, the amount equivalent to 70,943,950 won on November 2016, the amount equivalent to 66,212,850 won on December 2016, and the amount equivalent to 66,212,850 won on the last day of each month, and the defendant issued a tax invoice to the defendant as to the amount of 0,000 won on October 24, 2016, and the remainder of the amount of 10,000 won on October 16, 2016, which shall not be recognized otherwise.

In light of the details and details of transactions and issuance of tax invoices, and the process of paying the price of goods, etc.