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1. The defendant's appeal is dismissed.
2. The costs of appeal shall be borne by the Defendant.
Purport of claim and appeal
1..
Reasons
1. Facts of recognition;
A. The Plaintiff is a company established for the purpose of manufacturing and selling ready-mixeds and asphalts, and the Defendant is an individual entrepreneur who runs the construction business under the trade name of “C” with its partners B.
(The business registration certificate shall include only the defendant in the business registration certificate).
The Plaintiff was requested from D to supply ready-mixeds at the H site, and supplied 22,765,270 won in total from March 26, 2012 to May 17, 2012.
C. The Plaintiff received the Defendant’s business registration certificate through D through Fax to issue a tax invoice on ready-mixed supplied for the mechanism to start the above ready-mixed supply. The Defendant’s business registration certificate so transmitted included the contents of “ENN, HPF, Mtil - G.”
On March 31, 2012, the Plaintiff issued an electronic tax invoice of KRW 10,958,640 in total, the value of supply and the amount of tax on March 31, 2012; KRW 9,719,270 in total, the value of supply and the amount of tax on April 30, 2012; and the electronic tax invoice of KRW 2,087,360 in total, the value of supply and the amount of tax on May 31, 2012; and filed a return thereon with the National Tax Service.
E. Each electronic tax invoice was transmitted through the National Tax Service to the e-mail address (G) recorded on the pertinent business registration certificate. The Defendant, as a processing officer, opened the tax invoice on March 31, 2012 at the 17:31, and approved it at the same time, sent the details of the tax invoice to the National Tax Service. On April 30, 2012, the tax invoice opened at the 12:08 on May 14, 2012 and transmitted the details of the tax invoice to the National Tax Service without separate approval procedures. On May 31, 2012, the tax invoice was opened on June 16:45, 201 and approved on the same point, and then sent the details of the tax invoice to the National Tax Service through text messages service. Each of the above facts was sent to the National Tax Service.
F. As above, the Plaintiff supplied ready-mixeds.