1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. The Plaintiff is engaged in the sales of computers and peripheral devices under the trade name of “B”, and the Defendant is a construction company with the aim of the construction business.

B. On March 14, 2013, the Plaintiff: (a) drafted a written estimate of KRW 600,000 (including value-added tax) on one computer in the name of C Co., Ltd. (hereinafter “C”), which is the Defendant’s subcontractor; and (b) written a written estimate of KRW 580,000 (including value-added tax); and (c) written the written estimate at the bottom of that written estimate, stating that “The revised KRW

C. Around March 2013, the Plaintiff supplied a computer at the construction site of C. Around March 2013. The details of the transaction prepared by the Plaintiff as of March 22, 2013 indicated that the Plaintiff supplied the Defendant with goods worth KRW 5,511,00,00 in total, KRW 2.9 million for the five computers on March 18, 2013, KRW 2.140,000 for the computers on March 22, 2013.

In addition, on March 21, 2013, the Plaintiff issued an electronic tax invoice with the supply price of KRW 5,511,000 (=value 5,010,000 + value 501,000 + value 501,00) to the Defendant, computers, and peripheral devices.

E. Meanwhile, on July 13, 2013, the Plaintiff received KRW 1 million out of the price of goods from C.

[Ground of recognition] Unsatisfy, Gap evidence 1, 3, Eul evidence 2 (including a tentative number), the purport of the whole pleadings

2. Determination as to the cause of action

A. The plaintiff's assertion was introduced by C representative Director D and supplied the defendant with a computer amounting to KRW 5,511,00,000, and the defendant also filed a value-added tax return based on the tax invoice without objection to the tax invoice issued by the defendant. Since the party who entered into a sales contract with the plaintiff, such as the computer, is the defendant, the defendant is liable to pay the plaintiff 4,51,000 won, which is the payable amount, and damages for delay.

B. Determination based on the reasoning of the judgment, the Defendant’s total sum of around March 2013, 511 in the specification of transactions prepared by the Plaintiff.