1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

The reasoning of this Court’s explanation concerning this case is as stated in the reasoning of the judgment of the first instance except for the following additional part as to this case. Thus, this Court’s explanation is acceptable in accordance with the main sentence of Article 420

The plaintiff asserts that the defendant is obligated to pay the value-added tax of 35,454,545 won, including the value-added tax at the time of entering into the contract of this case, and that the defendant is obligated to pay the additional tax as a result of the plaintiff's delay in payment of the defendant's obligation to pay the value-added tax of 390,454,545 won, and that the defendant is obligated to pay the amount equivalent to the additional tax. If the defendant fully paid the amount to the plaintiff, including the value-added tax, was determined as 390,000,000 won, and the defendant is not obligated to pay the additional amount of value-added tax of 35,454,545 won, and there is no evidence to prove that the plaintiff was unable to report the sales because the defendant failed to perform his obligation to pay it. Accordingly, the plaintiff's argument is without merit. Accordingly, the judgment of the first instance is justifiable as it is so decided as per Disposition by the plaintiff's appeal.