A. The Plaintiff is a person engaged in the business of manufacturing parts, such as filling machines with the trade name “B,” and the Defendant is a company engaged in the business of manufacturing pharmaceutical packaging machinery, etc.

B. From April 2013 to December 2013, 2013, the Plaintiff supplied the Defendant with a total of KRW 169,984,518 (including value-added tax) (hereinafter “instant goods”). At the time of supplying the instant goods, the Plaintiff prepared a transaction list and issued a tax invoice to the Defendant, and thereafter issued a tax invoice.

C. Since then, the Plaintiff received KRW 128,597,819 out of the price of the instant goods from the Defendant.

[Ground of recognition] Unsatisfy, Gap evidence 1 to 7, Eul evidence 1 to 3 (including the number of each branch), the purport of the whole pleadings

2. Determination

A. According to the above facts finding as to the cause of the claim, the Defendant is obligated to pay to the Plaintiff the unpaid amount of KRW 41,386,69 (i.e., KRW 169,984,518 - KRW 128,597,819) and damages for delay at the rate of 20% per annum from August 5, 2014 to the date of full payment, which is the day following the delivery of a copy of the complaint sought by the Plaintiff, as a result of the goods supply date.

B. The Defendant asserts that some of the tax invoices (Evidence A Nos. 1-4, 12, 13) submitted by the Plaintiff against this assertion are nonexistent, or that it is difficult to believe this based on the transaction list without the signature of the acquirer, and thus, it is based on the transaction list without the signature of the acquirer. Therefore, comprehensively taking account of the purport of each of the statements Nos. 16, 3, 4-1 through 4, 5-1, 5-1 through 10, 1-2, 1-1, 31, 2-2, 2-1 through 8, 16, 128, 100 won in total to the Defendant on May 27, 2013, the Plaintiff prepared the transaction list, and then reduced the price of the goods (i.e., KRW 15,500,000 in total after consultation with the Defendant on June 14, 2013.