The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

judgment of the first instance.

1. The assertion and judgment

A. The summary of the Plaintiff’s assertion 1) The Plaintiff received C’s request from around November 28, 2015 to the head of the Defendant Company’s site, and around that time, from around April 14, 2016 to around April 14, 2016, the construction work of the Busan Shipping Daegu D Building that the Defendant Company performed (hereinafter “instant construction work”).

2) On March 8, 2016, the Defendant Company sent KRW 2,000,000 to the Defendant Company, after the Plaintiff confirmed that the Defendant Company would pay the usage fee if the Plaintiff issued a tax invoice to be supplied with the Defendant Company while remitting the pumps usage fee under the name of the law firm E.

3) The Plaintiff issued a tax invoice on March 31, 2016 with the supply price of KRW 4,900,000, tax amount of KRW 490,000 with the Defendant Company’s business registration certificate issued by the Defendant Company, and additionally lent the pumps at the construction site of this case. Nevertheless, the Defendant Company did not pay KRW 2,240,000, out of the pumps usage fees used at the construction site of this case, and thus, is obligated to pay the same.

B. According to the evidence evidence Nos. 1 and 6, the Plaintiff issued an electronic tax invoice of KRW 4,900,000, value-added tax, and KRW 490,000 with the supply value of KRW 4,90,000, to the Defendant Company, as of March 31, 2016. However, in light of the following circumstances, according to the overall purport of the evidence Nos. 1 and 1 evidence Nos. 1 and 1 evidence, the evidence submitted by the Plaintiff alone is insufficient to acknowledge the fact that C was either the head of the Defendant Company’s site or the Defendant Company agreed to pay the Plaintiff the use fee of the pumps, and there is no other evidence to acknowledge this otherwise.

① Even according to the Plaintiff’s assertion, the Plaintiff lent the pumps of this case at C’s request.