1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff was the representative director of C Co., Ltd. (hereinafter “C”) for the purpose of electric installation business, etc., and the Defendant is one of the representative directors of D Co., Ltd. (hereinafter “D”) for the purpose of electric construction business.

B. B. A around June 201, upon D’s request from D, issued a tax invoice consisting of “50,000,000 won for supply (excluding value-added tax)” and “D” in the name of C without any real transaction (hereinafter “instant tax invoice”).

C. After that, C was subject to a tax investigation from North Busan District Tax Office due to the issuance of the instant tax invoice.

On November 5, 2013, the Defendant drafted a letter on November 5, 2013, stating that “The Defendant is wholly responsible for the amount collected as a tax investigation (C tax investigation case in November 2013) arising from a transaction with C, and, if not, promises to assume all civil and criminal responsibilities.” (hereinafter “each letter of this case”).

On the other hand, as of October 2017, the Plaintiff imposed totaling KRW 206,493,050, totaling the principal tax and the additional charges on global income tax, KRW 14,703,360, and the additional charges on local income tax, KRW 7,686,360 (hereinafter “each of the instant taxes”) on the Plaintiff.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 2 and 4 (including branch numbers, if any; hereinafter the same shall apply), the purport of the whole pleadings

2. Assertion and determination

A. On June 201, the Defendant claimed that the Plaintiff issue the instant tax contract, first of all, on the ground that “D will place an order for the production of PEL goods in a amount equivalent to KRW 2 billion in relation to E military production” to the Plaintiff.

However, D did not request C to manufacture goods on December 201.

Accordingly, the plaintiff would issue the account statement to the defendant and notify it to the tax office. However, the defendant could issue D's order.