1. The part against the defendant in the judgment of the first instance is revoked.

2. The defendant shall be jointly and severally with the co-defendant C and D of the first instance trial.

1. Facts of recognition;

A. The Plaintiff is a company established for the purpose of food wholesale and retail business on January 26, 2005, and the Defendant is a company established on March 18, 2009 for the purpose of manufacturing and selling food products.

B. From September 2017 to November 2017, the Plaintiff supplied 5,408,276 won and 6,536,982 won to the Defendant’s branch office from October 2017 to December 2, 2017, and 4,788,420 won and 2,487,596 won from E stores, respectively.

C. On February 21, 2018, the Codefendant C (hereinafter “C”) and D (hereinafter “D”) of the first instance trial prepared a letter of commitment that the Plaintiff would repay the said amount to the Plaintiff for a three-month period of KRW 28,051,365, including E stores and F Points receivables.

[Ground of recognition] Facts without dispute, Gap evidence 1-1-2, Gap evidence 3, the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff supplied the Defendant’s branch goods related to beeras, and the Defendant is obligated to pay the remainder to the Plaintiff.

B. The Defendant did not conclude a goods supply contract with the Plaintiff, and the parties that concluded a goods supply contract with the Plaintiff are D operating E points C and F points.

3. In light of the following circumstances, it is reasonable to view the Plaintiff as the Defendant, who supplied the goods related to beerasia, in view of the respective descriptions of Gap evidence Nos. 4 through 9 and the overall purport of the pleadings.

(1) Of the certified transcript of corporate register of the defendant, the E and F points are recorded.

② The business registration certificate for E store and F store, the Defendant’s branch, also includes G as the Defendant’s representative.

③ The Plaintiff, in relation to the supply of goods, issued a tax invoice by stating the trade name of the person who received the goods as “Defendant-E store” and “Defendant-F store” as the representative of the Defendant, and the Defendant.