1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

1...

1. Basic facts

A. The pertinent Plaintiff is registered with the trade name of “E” and is engaged in collecting, processing and selling recyclable materials, trade business, etc. with husband D. The Defendants are married with the trade name of “F” and are engaged in waste collection, transportation and processing, and export business.

B. (1) On January 2013, the Plaintiff and the Defendants entered into a goods transaction agreement with the Plaintiff on the supply of recycled materials (PVC and XLE) to the Defendants, and the Defendants, to pay the Plaintiff the price for the goods. (2) The Plaintiff supplied the goods to the Defendants pursuant to the said goods transaction agreement as follows:

(1) On April 19, 2014, the Plaintiff and the Defendants agreed to issue a tax invoice by reducing the supply value of the goods as of June 2, 2014, on April 2, 2014, the supply value of the goods as indicated in the table 129,120,240,240,30,80,800,645,600,600 on June 2, 2014, while the supply value of the goods as of June 2, 2014 was KRW 30,988,80,00,00,000 for the goods transaction as of June 2, 2014, while the Plaintiff and the Defendants agreed to issue a tax invoice by reducing the supply value compared to the actual transaction amount.

Accordingly, by indicating the unit price as 50 won, the Plaintiff issued and delivered a tax invoice in which the value of supply is KRW 6,456,00 (=129,120km x 50 won) and value-added tax 645,600.

On June 3, 2014, XLPE 70,870 520 36,852,400 354,350 on June 3, 2014, the supply value of the goods transaction was 36,852,400, but the Plaintiff and the Defendants agreed to issue a tax invoice by reducing the supply value compared to the actual transaction amount.

Accordingly, by indicating the unit price as 50 won, the Plaintiff issued and delivered a tax invoice in which the value of supply is KRW 3,543,500 (=70,870km x 50 won) and value-added tax 354,350.

37,206,750 total 75,227,700 1,738,600 76,966,300 【No ground for recognition’ exists.