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.

1. Basic facts

A. The plaintiff is a company running a machine tools manufacturing and wholesale business, and the defendant is a company running an engineering work, etc.

B. On June 11, 2014, the Defendant and C, as the representative contractor, received a joint contract with the “D Corporation” from North-gu Busan Metropolitan City (hereinafter “instant Corporation”) for the contract amount of KRW 3 billion 6,762,00,000.

C. On July 18, 2014, the Defendant subcontracted the instant construction work to E, a contract price of KRW 1 billion 1.5 billion.

From June 2, 2015 to July 2, 2015, the Plaintiff supplied the instant construction site with machinery tools equivalent to KRW 873,400,00,000. On June 30, 2015, the Plaintiff issued a tax invoice of an amount equivalent to KRW 651,000,000 to the Defendant, and a tax invoice of an amount equivalent to KRW 2226,40,00 on July 31, 2015, respectively.

E. On October 8, 2015, the Defendant sent the instant tax invoice to the Plaintiff on October 1, 2015 to the effect that “the Defendant did not have transacted with the Plaintiff, and that the Plaintiff issued the tax invoice to be issued to the Plaintiff,” and the Plaintiff supplied the instant tax invoice to the Defendant from June 2, 2015 to July 2, 2015, to the effect that “the Defendant’s person in charge was requested to supply the instant construction work through F and was supplied to the Defendant. It is not a transaction with E without knowledge of the Plaintiff, but a transaction with the Defendant.”

F. On October 20, 2015, Co., Ltd. sent a content-certified mail to the Plaintiff on October 20, 2015, stating that “the Plaintiff’s future tax invoices issued by the Defendant are tax invoices to be issued to E,” and the Plaintiff sent a content-certified mail to E on October 29, 2015, to the effect that “the Plaintiff was engaged in normal transactions with the Defendant, and that he would gather E.”

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4 (including each number; hereinafter the same shall apply), Eul evidence Nos. 1, 2 and 4.