1. The Defendant (Counterclaim Plaintiff) paid KRW 54,00,000 to the Plaintiff (Counterclaim Defendant) and the Plaintiff’s payment thereof from July 18, 2018 to May 31, 2019.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Basic facts

A. The Plaintiff is a person engaged in the wholesale and retail business of other goods in the name of “F”, and the Defendant is a juristic person engaged in large-scale co-marketing, development and manufacturing and wholesale business, import and export business, etc.

B. Around August 2017, the Plaintiff entered into a contract with the Defendant to supply large-scale trees imported by the Plaintiff in China to the Defendant, and from September 2017, the Plaintiff supplied large-scale trees to the Defendant. The Defendant made cryping operations on large-scale trees supplied by the Plaintiff, and supplied them to the Kim farmer.

C. On April 13, 2018, the Plaintiff supplied the Defendant with KRW 34,975 in total, and issued an electronic tax invoice of KRW 24,402,675 in total (value 22,184,250 in value of supply) on April 15, 2018.

On May 5, 2018, the Plaintiff supplied KRW 37,475 to the Defendant. Around May 2020, the Plaintiff issued a tax invoice of KRW 25,735,875 (value 23,396,250 value-added tax) (value 2,339,625 value-added tax) with the total amount of KRW 25,735,875 (value 23,39,625 value-added tax) and additionally paid KRW 2,312,247 (including additional tax) with the total amount of value-added tax finalized on May 18, 2020.

E. On May 25, 2018, the Plaintiff supplied the Defendant with KRW 38,660 in total (hereinafter collectively referred to as “each of the instant substitute trees”), and issued an electronic tax invoice of KRW 25,515,600 (value 23,196,00 in value-added tax 2,319,60 in total) on May 25, 2018.

F. On May 5, 2018 and May 25, 2018, each of the instant substitute trees was loaded on each of the respective lots of land (hereinafter “each of the instant lands”) located in Gwangju Mine-gu and 1,602 square meters prior to D, which the Defendant used as a field yard by leasing from the owner who is a de facto manager of the Defendant, and used as a field yard.

G. On July 6, 2018, the Defendant supplied “the Plaintiff” to the Plaintiff.