1. The Defendant’s KRW 90,970,00 for the Plaintiff and KRW 6% per annum from March 15, 2018 to January 9, 2019.

1. Facts of recognition;

A. The Plaintiff is a company that supplies tools used by D Co., Ltd. (hereinafter “D”) and the Defendant is a company that supplies machinery to Nonparty Co., Ltd.

B. As seen above, the Plaintiff and the Defendant dealt with each of their own goods. As to the tools supplied by the Plaintiff, a tax invoice with the Plaintiff and the Nonparty Company as the transaction party, and as to the machinery supplied by the Defendant, a tax invoice with the Defendant and the Nonparty Company as the transaction party, respectively, may be selected.

However, at the request of the non-party company, the tax invoice on the transaction of tools (the value of household housing shall be presented to KRW 100) was issued between the Plaintiff and the Defendant, and in regard to the transaction of machines (the value of household housing shall be presented to KRW 100), the tax invoice was issued between the Defendant and the non-party company, indicating as the value of supply the sum of the supply value for the transaction of tools (the value of household housing shall be KRW 100).

C. The plaintiff, the defendant and the non-party company are above B.

In accordance with the details of the tax invoice issued in this subsection, the cash flow was maintained, and accordingly, the payment for the construction section transaction was not immediately paid by the non-party company to the plaintiff, but was in the form of following the order of "the plaintiff of the non-party company to the plaintiff of the non-party company."

In particular, if the price is paid as a bill, the defendant made an endorsement on the bill issued by the non-party company.

The price that the Plaintiff has not received in connection with the transaction made in accordance with the above method is KRW 90,970,000 except for the settlement of bills.

E In other words, the amount of KRW 6,259,00 on the tax invoice issued on June 30, 2013 (i.e., the value of KRW 5,690,000 value-added tax amount of KRW 569,00) was fully paid out by the Defendant’s account remittance.

Accordingly, the issue amount of 46,048,838 won on the tax invoice issued by June 30, 2016 and the issue amount of 44,921 on the tax invoice issued by July 29, 2016.