1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. The Plaintiff is a person who manufactures and sells female bags with the trade name of “B,” and the Defendant is a company that runs the wholesale and retail business of sports goods.

B. The Plaintiff was issued a tax invoice of KRW 200,00,000, tax amount of KRW 200,000, and KRW 20,000,000 on December 31, 2013 without any actual transaction with the Defendant for the purpose of securing purchase data and paying tax less tax amount, and a tax invoice of KRW 103,750,000, tax amount of KRW 103,75,000, and tax amount of KRW 10,375,00 on June 4, 2014 (hereinafter “each of the instant tax invoices”).

C. The Plaintiff paid KRW 20 million to the Defendant on January 15, 2014, and KRW 10 million on June 26, 2014.

On October 2014, the Plaintiff demanded the Defendant to issue a tax invoice to revise each of the tax invoices of this case. Accordingly, the Defendant issued a tax invoice with the modified value of supply and tax amount as zero won under each of the tax invoices of this case.

[Ground] Evidence Nos. 1 through 5, the purport of the whole pleadings

2. The plaintiff's assertion and judgment

A. The Plaintiff asserted that he was issued each of the instant tax invoices from the Defendant, and paid 32 million won in total to the Defendant as value-added tax.

However, since the above tax invoice is to be revoked and the tax invoice is revised, the defendant must return the above 32 million won paid to the plaintiff as unjust enrichment.

B. According to the above findings of determination, the Plaintiff appears to have issued each of the tax invoices of this case which were falsified by the Defendant for the purpose of evading tax, and paid 32 million won to the Defendant in return. Even if the Plaintiff did not use the tax invoice on December 31, 2013, the Plaintiff did not use it.

The money paid as above constitutes illegal consideration even if the tax amount was returned to the tax authority on June 4, 2014 on the basis of the tax invoice as of June 4, 2014 and the revised tax invoice was issued by the Defendant.