1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

Basic Facts

On January 20, 2014, the Plaintiff entered into a contract for film production, investment and distribution (hereinafter “the first contract”) with the Defendant.

The first contract includes an agreement under which the Defendant invests KRW 300 million as part of the net production cost with respect to the film tunnel “bridge” (hereinafter referred to as “instant film”).

(1) On March 25, 2014, the Plaintiff, the crowdfunding Asian Culture Industry Investment Association (hereinafter referred to as the “Investment Association”), and the tunneling limited liability company (hereinafter referred to as the “ tunnels cultural industry”) entered into an agreement on investment in film business (hereinafter referred to as the “second agreement”) with respect to the instant film on March 25, 2014.

The second contract includes an agreement under which the investment association invests KRW 500 million in the tunnel cultural industry, and the tunnel cultural industry shall use KRW 500 million in the investment amount only for the net production cost of motion pictures.

(2) On March 26, 2014, the Plaintiff issued an electronic tax invoice of KRW 550 million (hereinafter referred to as “first tax invoice”) to the Defendant with the following content:

On June 30, 2014, the Plaintiff issued an electronic tax invoice of KRW 330 million (hereinafter referred to as “second tax invoice”) with the following content to the Defendant on June 30, 2014: The supply price of the tunnel 3D production cost: KRW 500,000: KRW 50,000,000:

The supplier: The value of supply of the tunnel 3D production cost: 30 million won: 50,000,000 on February 4, 2014; 200 on February 6, 2014; 30,000,000 on March 30, 200 on March 11, 2014; 0.30,000 on March 70, 200 on March 11, 200; 0.30,000 on March 10, 200 on May 10, 200 on March 10, 2014; 0.30,000 on March 10, 200, 00 on March 13, 200,00 on March 13, 200,00 on the aggregate of 0.40,000 on March 26, 2014;