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The plaintiff's primary and conjunctive claims are all dismissed.
Litigation costs shall be borne by the plaintiff.
Reasons
1. Basic facts
A. The Plaintiff is an individual entrepreneur who sells construction materials, etc. in the name of D, and the Defendant is a corporation with the purpose of fire-fighting equipment and machinery and equipment construction business, etc.
B. During the period from June 22, 2018 to October 12, 2018, the Plaintiff supplied materials, such as pipes and thermal temperature materials, equivalent to KRW 135,830,386 at the Defendant’s construction site. In return, the Plaintiff received a total of KRW 78,650,000 from the Defendant during the period from June 22, 2018 to January 31, 2019.
C. From June 30, 2018 to January 31, 2019, the Plaintiff issued a sales tax invoice of KRW 66,571,018 in total over 12 times between June 30, 2018 and January 31, 2019 to the Defendant, and the Defendant reported value-added tax by using the tax invoice issued by the Plaintiff.
[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 through 13 (including virtual number), the purport of the whole pleadings
2. Determination
A. (1) The plaintiff primarily claimed payment of the unpaid amount of 56,121,017 won and damages for delay on the ground that he/she had concluded a contract for the supply of materials with the defendant and supplied the materials. The defendant asserted that the contract was concluded with E, etc. and the contract was made with E, and the contract was not concluded with the plaintiff for the supply of materials.
(2) As seen earlier at the Defendant’s construction site, the Plaintiff supplied materials and received 78,650,000 won from the Defendant, and the Defendant reported value-added tax by using the tax invoice issued by the Plaintiff. However, in light of the following circumstances, it is difficult to view that the Plaintiff and the Defendant entered into a material supply contract with the Plaintiff solely on the basis of the aforementioned facts, in view of the respective descriptions in subparagraphs 1 through 3 and the overall purport of the pleadings, and the witness E’s testimony.
(A) Around June 4, 2018, the Defendant performed the F pipeline construction works located in Yeongdeungpo-gu, Young-gu.