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. The Plaintiff is a trustee of “C” (hereinafter “C”) and is the person who completed registration of preservation of ownership on the F hotel building newly constructed around November 2015 in Jongno-gu Seoul Metropolitan Government E.

B. Around May 2015, H Limited Company L, a foreign corporation, (hereinafter “H”), purchases goods, such as TV, to be installed in H from the Defendant (hereinafter “instant goods”). Around May 2015, the Defendant sent a purchase declaration (PO, PurchO) to the effect that “The instant goods” was to be purchased.

However, this purchase note was written as “INVO TCO ACO. LTS (the recipient of the claim: the plaintiff), “SHIP TO F (goods delivery place: F)”, and H was written as an agent of the owner of the goods receiving facility (the buyer).

H 2.2.2.2.2.2. 3.2. 3.2.2. 3.2. 3.2. 3.2.3. 3.2. 3.2. 3.4

(c) The Defendant supplied the instant goods to H in accordance with the purchase orders as follows. The details thereof are as follows: (a) KRW 130,236,364, total of supply value remittance fees ( October 12, 2015) KRW 13,90,000,000 KRW 143,280,000 ( October 12, 2015) and KRW 3,900,000 KRW 390,000,000 KRW 20,310,000 KRW 4,310,000 ( KRW 241,449,267, KRW 264,927, KRW 200,000, KRW 265,645, KRW 1475,537,5365,000, KRW 205,000; and (b)

D. In the process of supplying the instant goods, the Defendant’s work manager I sent the following e-mail to H workers, such as L, and then sent the instant goods to L by issuing a commercial invoice indicating the value-added tax separately. In the upper part of the commercial invoice, “TO: ACO. LTS”, “C/O”: Himed “.”

H The e-mail content estimate sent to the Defendant on July 31, 2015 is excluded from value-added tax.

For the purpose of the report, we cannot enter value-added tax in our purchase principal document (PO), so it is impossible to enter in the quotation, but the claim may add value-added tax to the invoice.

Defendant on August 3, 2015.