1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. Basic facts

A. On August 3, 2011, the Plaintiff and the Plaintiff entered into a trade agreement with the purport that “C shall provide land and buildings located in Ulsan-gun, Ulsan-gun, which is its owner; C shall provide D’s production facilities, relevant technology, customer, know-how; and the Plaintiff shall be primarily responsible for production and sale (hereinafter “instant trade agreement”).”

After that, on October 14, 201, the Plaintiff and C completed business registration as a joint representative and operated D in Ulsan-gun E.

B. On August 27, 2012, D’s representative of D’s business registration was changed to the Plaintiff’s sole name from the Plaintiff and C. On September 1, 2012, C renounced the partnership relationship with the Plaintiff, and thereafter retired from D on August 31, 2013.

On the other hand, C was in charge of production and sale in the same store even after it has been abandoned.

C. The Defendant supplied D with elevator parts from the time of operation of D in Gyeonggi-do Kimpo-si, and continued transactions with D even after D moved into Ulsan.

From April 10, 2012 to October 26, 2012, the Defendant supplied D with elevator parts equivalent to KRW 35,801,040 in total, and paid KRW 27,880,000 out of the above money to the Plaintiff by means of remitting it to the passbook in the name of the Plaintiff from April 11, 2012 to November 6, 2012.

E. On October 15, 2012, the Plaintiff issued, respectively, a tax invoice of KRW D, name A, and the Defendant, name F, value of supply 2,852,00, tax amount of KRW 285,200 with respect to the goods supplied to the Defendant, and a tax invoice of KRW 6,160,000 with respect to the goods supplied to the Defendant, each of which is KRW D, name A, and the supplier’s trade name, trade name, name A, and the supplier, KRW 6,160,00, tax amount of KRW 616,00.

F. The Defendant: (a) KRW 6.5 million on December 12, 2012; and (b) KRW 9.5 million on March 6, 2013.