1. All appeals filed by the plaintiffs are dismissed.

2. The costs of appeal are assessed against the Plaintiffs.

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

1. Basic facts

A. The Plaintiff A Co., Ltd. (hereinafter “Plaintiff Co., Ltd.”) is a corporation that engages in scrap metal, non-ferrous metal wholesale and retail business.

Plaintiff

B is engaged in non-ferrous metal wholesale and retail business with the trade name "D" as the wife of the representative director E of the Plaintiff Company.

The defendant is engaged in scrap metal and wholesale and retail business with the trade name of "F".

B. On May 2013, Pungjin Co., Ltd. (hereinafter “Pungjin”) was awarded an award of KRW 1,596,630 g, 77 per Kggg, totaling KRW 1,240,581,510 (excluding value-added tax) from LG Electronic Co., Ltd. (hereinafter “LG”).

C. 1) On May 29, 2013, the Defendant decided to purchase part of the instant idle assets from Pungjin, and remitted KRW 200,000,000 to Pungjin on May 28, 2013. (2) The Plaintiffs also remitted the Plaintiff Company 405,000,000, and KRW 500,000,000, in total, to purchase part of the instant idle assets among the instant idle assets (hereinafter “the instant scrap metal purchase price”).

The Defendant remitted the total amount of KRW 500,000,000 for the sales of the instant scrap metal to Pungjin.

3) On June 29, 2013, the Defendant issued respectively a tax invoice of KRW 405,00,000 to the Plaintiff Company, and KRW 313,700 on July 8, 2013, and KRW 2, Plaintiff B issued a tax invoice of KRW 95,00,000 on June 29, 2013, and KRW 30,100,00 on July 8, 2013, respectively. D. The Plaintiffs issued the tax invoice of KRW 603,650,00 in total at the instant plant between June 13, 2013 and July 8, 2013 (hereinafter “instant scrap metal, etc.”).

E) The Plaintiffs sold the instant scrap metal, etc. to another person thereafter, and the sales price did not exceed KRW 500,000,000.

Therefore, the value of the non-ferrous metals that the plaintiffs take out.