1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is a company engaged in the wholesale business of agricultural products in 932 (Gamdong) as both Songpa-gu Seoul and the Defendant is a company engaged in the wholesale, retail and processing business of agricultural products in 183-18, Ansan-si, Ansan-si, 183-18.

B. On April 201, the Plaintiff agreed to engage in credit transactions with A, who was found in the Plaintiff’s office, and supplied various agricultural products as specified in A’s order from around that time to September 2012, and issued a tax invoice on the last day of each month.

A was directly driving one ton truck when visiting the Plaintiff’s office every time, and after consultation with the Plaintiff’s employees, the Plaintiff’s employees traded agricultural products on the Plaintiff’s truck if the transaction comes into existence, and the remitter was paid the transaction amount to the Plaintiff’s account in the name of the Plaintiff. The remitter was either A or his wife, and the Plaintiff, upon request of the Plaintiff, issued a tax invoice stating the transaction partner as the Defendant and delivered it to A.

The Plaintiff issued a tax invoice on 15 occasions in total during the transaction period.

C. Meanwhile, on May 1, 2010, the Defendant entered into a goods transaction agreement with A to be supplied with agricultural products in the village market, and has been supplied with agricultural products in the village market from A around that time.

The defendant agreed to receive the quarterly invoice or purchase data for agricultural products supplied by A, and issued the defendant's business registration certificate to A for this purpose.

[Ground of recognition] The facts without dispute, Gap 1-6 evidence (including the number of documentary evidence with a serial number), Eul 1-3 evidence, and the purport of the whole pleadings.

2. The parties' assertion

A. Plaintiff 1) From April 201 to September 2012, 2012, the Plaintiff supplied agricultural products to the Defendant on credit through the Defendant’s employees or agents, and was not paid an amount equivalent to KRW 26,841,500 from the Defendant. 2)