1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. Basic facts

A. The Plaintiff is a person engaged in the manufacturing business of freezing and freezing, industrial refrigerating, and freezing equipment under the trade name of “B,” and the Defendant is a corporation with the aim of wholesale and retail business of agricultural, livestock, and fishery products.

B. On May 26, 2014, the Plaintiff: (a) entrusted the Defendant with the production of a freezing machine, such as a new product shock case, installed within a marina, supplied the said freezing machine, etc. to the Defendant’s marina; (b) on June 15, 2014, the Plaintiff manufactured and supplied the said freezing machine, etc. to the Defendant’s marina; and (c) completed the manufacture and supply of the said machine, etc. at KRW 7,800,000 (excluding value-added tax).

(hereinafter referred to as the “instant goods”) of the said goods produced and supplied by the Plaintiff.

On June 30, 2014, the Plaintiff issued an electronic tax invoice of KRW 140,842,000, the total amount of KRW 140,000,000 to the Defendant on June 30, 2014.

On July 10, 2014, the Defendant issued and delivered one promissory note, the face value of which is KRW 14,084,200, and the due date of payment, which is August 15, 2014, to the Plaintiff on July 10, 2014, but did not pay the value-added tax on the instant product on the said

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 through 3 (including each number; hereinafter the same shall apply) and the purport of the whole pleadings

2. According to the above facts finding as to the cause of the claim, the defendant is obligated to pay to the plaintiff the amount equivalent to the value-added tax on the goods of this case as well as 14,084,200 won, and 6% per annum under the Commercial Act from August 16, 2014 to November 5, 2014, the delivery date of the copy of the complaint of this case, and 20% per annum under the Act on Special Cases concerning Expedition, etc. of Legal Proceedings from the next day to the day of full payment.

3. The judgment of the Defendant on the Defendant’s assertion occurred among the instant goods, such as freezing chills, spawnings, noise, frequent suspension of machinery, etc., and exchange them with the Plaintiff.