1. The plaintiff's claim is dismissed.

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

1. The following facts of recognition may be acknowledged either in dispute between the parties or in full view of Gap evidence of 1 to 12, Eul evidence of 1 to 6 (including branch numbers; hereinafter the same shall apply), each statement of 1 to 6 evidence of this Court (if any) and other evidence of this Court, as a result of an order issued by the other Daegu Tax Office to submit taxation information, witness D's testimony and the whole purport of the pleadings.

C was established on February 1, 2010, and the representative E and his/her spouse were operated by the company operated by the representative E and his/her spouse, and engaged in the distribution of agricultural, fishery and livestock products, rice rice manufacturing and distribution business, etc.

B. C owned a 180m2, G factory site, and a 812m2m2 and above ground factory building (hereinafter “H factory” as a combination of the above land and buildings). Meanwhile, on the other hand, around July 2010, a building was newly constructed on the 379m2 in the Gyeongdong-gun, Gyeongbuk-gun, Gyeongdong-gun, Gyeongbuk-do, and engaged in the business of manufacturing rice culture and arts at that place (hereinafter “I office” by combining the above land and buildings).

C. The Plaintiff, a person engaged in the manufacture, wholesale, etc. of foodstuffs under the trade name of “J”, supplied beer and beer and beer, etc. from June 30, 201 to be paid KRW 39,735,920 as the price for the goods, even though he/she supplied beer and beer, etc.

Accordingly, the Plaintiff applied for the payment order against C by the Seogu District Court 201Gadan24238.

On November 15, 201, in a lawsuit brought an objection against C’s above payment order, C rendered a decision in lieu of the adjustment of the price of the above goods and the damages for delay thereof to the Plaintiff. The above compulsory adjustment decision became final and conclusive.

The Defendant (K prior to the opening of the name) manufactured the word “L” and supplied C with the word “L”, and lent C with a loan of KRW 15,00,000 on August 16, 2010, and paid KRW 30,000,000 at face value and KRW 22,00,000 at face value and KRW 3,560,000 at face value on January 15, 201.

E was prosecuted by fraud on the ground that he did not have any intent or ability to repay the said money, and the Daegu District Court found guilty on March 22, 2013.