물품대금
1. The part of the judgment of the court of first instance against the plaintiff, which orders payment below, shall be revoked.
The defendant.
1. Facts of recognition;
A. The Plaintiff is engaged in the business of manufacturing and selling various valves under the trade name of “C,” and the Defendant is engaged in wholesale and retail business of various products with the trade name of “D.”
B. On June 16, 2016, E sent an e-mail to the Plaintiff, which is in charge of the Defendant’s practical affairs related to the instant valve as seen below, accompanied by the written form of manufacture of valves, and sent the e-mail to the Plaintiff, stating that “I am on the progress,” and indicating D as “I am on July 4, 2016,” accompanied by the inspection standard document, and “I am to request a specialized institution’s business cooperation related to inspection on July 5.”
C. around the end of June 2016, E prepares on behalf of the Defendant, each letter stating that “16,50,000 won (including surtax), 50% prior to the receipt of the goods, 50% after the receipt of the goods, and 50% after the receipt of the goods,” and “each letter of this case” (hereinafter referred to as “each of this case”). Since then, around July 27, 2016, the Defendant is the “the instant valve” of which total of 62 valves, such as the BB valves produced by the Plaintiff, from the Plaintiff.
(D) On July 29, 2016, E delivered the Defendant’s business registration certificate to the Plaintiff. On the same day, the Plaintiff issued each transaction statement and electronic tax invoice of KRW 16,500,000, including value-added tax, to the person who is supplied with the Defendant as stated in the instant written statement on the same day. [Grounds for recognition] The Plaintiff did not dispute any dispute, and Party A’s evidence Nos. 1 through 3 (including the serial number; hereinafter the same shall apply).
Each entry, testimony of F witness of the first instance court, and partial testimony of E of the witness of the first instance court (not including the parts that are not trusted in the rear, and the purport of the entire pleadings.
2. Summary of the parties' arguments
A. The Plaintiff and the Defendant conducted the instant valve supply transaction with E, a Defendant’s employee or working-level employee, and E prepared each of the instant statements to the Plaintiff as the Defendant’s working-level employee and received the instant valves.
In addition, he is not an employee of the defendant.