1. The plaintiff's claim is dismissed.

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

1. Facts of recognition;

A. The Plaintiff and the Defendant are individual entrepreneurs engaged in the manufacturing industry of gold, etc.

B. The Plaintiff and the Defendant traded gold-type goods from December 15, 2008 to July 18, 2014.

C. The Defendant paid the Plaintiff KRW 174,350,000 in total with the processing price.

[Ground of recognition] Unsatisfy, Gap evidence 1 to 4, Eul evidence 1 to 2 (including each number), the purport of the whole pleadings

2. The plaintiff's assertion asserts that the defendant is liable to pay the remaining amount of KRW 33,916,300,000 to the defendant since he supplied a total of KRW 208,266,300 during the above transaction period.

3. Determination: (a) The following facts and circumstances acknowledged by the parties to a dispute, the entries in Gap evidence 1, and the purport of the entire pleadings are as follows; (b) a considerable number of the transaction statements submitted by the plaintiff are unilaterally prepared by the plaintiff without the signature of the defendant in the column of acceptance; (c) the total price supplied by the plaintiff to the defendant is 153,419,200, the amount recognized by the defendant as the transaction price based on the transaction statements signed by the defendant in the column of acceptance; and (c) the plaintiff voluntarily stated that the tax invoice was not issued for a certain period (from April 2013 to May 2, 2014 to May 7, 2014) among the tax invoices submitted by the plaintiff, considering that it is difficult to calculate the total amount of the transaction price as the total price, it is reasonable to 153,419,200 won for processing goods supplied by the plaintiff to the defendant; and (d) there is no other claim against the plaintiff from the defendant as the plaintiff.