1. All of the plaintiffs' claims are dismissed.

2. The costs of lawsuit are assessed against the plaintiffs.

1. Basic facts

A. Plaintiff A is the trade name of “D”, and Plaintiff B is the individual entrepreneur operating a business under the trade name of “E”, and is the couple between husband and wife.

The defendant supplied tools and construction-related expendable goods from the plaintiffs, and deposited the price into the account in the name of the plaintiff A.

B. From September 2017 to July 2018, the Plaintiffs issued a tax invoice in an amount equivalent to KRW 185,897,965 in total, as shown in the details of issuance of the tax invoice as shown in attached Table 1 (the Plaintiffs did not distinguish the suppliers from each Plaintiff, and accordingly, follow the tax invoice).

C. The Defendant transferred KRW 147,882,210 in total to the Plaintiff’s account under the Plaintiff’s name, such as the attached Form 2. Deposit details.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 5, 14 (including branch numbers; hereinafter the same shall apply), Eul evidence Nos. 1 and 3, and the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiffs (1) issued a total of KRW 185,897,965 tax invoice to the Defendant.

However, among them, a tax invoice of KRW 43,494,00 (including value-added tax 3,954,000) of supply amount of December 25, 2017 (including value-added tax 3,954,000) (attached Table 1; hereinafter “instant tax invoice”) is issued in the name of Plaintiff B on behalf of Plaintiff B, where the tax invoice is not issued due to the Defendant’s representative director F’s business registration due to the Defendant’s representative director’s request, and the said supply amount is the amount equivalent to the Defendant’

Meanwhile, the Plaintiffs received a total of KRW 147,882,210 from the Defendant, and agreed among the Plaintiffs, Defendant, and G to vest KRW 53 million in G due to the aforementioned circumstances, and accordingly, the Plaintiffs returned KRW 53 million to G again.

Therefore, the plaintiffs' price for goods against the defendant is 142,40,94,00 won, excluding the amount of 43,494,00 won supplied by the tax invoice of this case. The price received by the plaintiffs from the defendant is 94,82, excluding the amount of 53 million won reverted to G.