A. The Plaintiff is engaged in the two-way wholesale business with the trade name called C.

D is an employee of the plaintiff.

The defendant is engaged in manufacturing business with the trade name of E, metal products wholesale and manufacturing business.

B. On December 30, 2015, the date of its preparation, the Plaintiff issued each electronic tax invoice with the Defendant, “F (300*600), “F (300*600), G (300*600), “H (300*600),” “378 million won in total (300*600), and “the date of its preparation,” respectively, on March 18, 2016, and on March 21, 2016, the Plaintiff issued each electronic tax invoice with “each item,” “90,000 won in total,” respectively. The Defendant received this.

C. The Plaintiff filed a complaint against D around March 2016, alleging that D arbitrarily sold the Plaintiff’s goods, etc. and embezzled approximately KRW 130 million.

[Ground for recognition] The facts without dispute, Gap evidence No. 2 (including each number; hereinafter the same shall apply), the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff asserted that the Plaintiff, around May 15, 2015, delivered to the Defendant both the 1980,000 base amount, and the 37.8 million base amount, around January 4, 2016, respectively.

Upon the Defendant’s request, the Plaintiff issued each tax invoice as of March 18, 2016 and March 21, 2016, and as of December 30, 2015, with respect to the price for the two-round period, including other dates.

After the plaintiff filed a criminal complaint against D, the defendant did not pay the price by asserting that the goods were not received.

Therefore, the plaintiff is claiming against the defendant the above 3,978,00 won and damages for delay due to joint tort with D as the price for goods mainly and as the conjunctive damages.

B. The defendant's assertion that there was no supply of goods from the plaintiff.

The defendant only received data from D and filed a tax return.

3. Determination

A. The key issue of the instant case is whether the Defendant was supplied with goods from the Plaintiff.

Gap 1, .