1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. The parties' assertion

A. On October 31, 2012, the Plaintiff received an order from the Defendant to supply bags and supplied bags equivalent to KRW 19,497,500 to the Defendant (hereinafter “instant goods transaction”), and the Defendant is obligated to pay the Plaintiff the price of the said goods 19,497,500, and damages for delay thereof.

B. On June 2012, the Defendant: (a) agreed to be supplied with a guard by the first police officer B (representative C); (b) paid the provisional payment to B; and (c) delivered the bags to B; and (b) there is no contractual relationship between the Plaintiff and C with the Plaintiff regarding the supply of the bags; and (c) the tax invoice cannot be issued in the name of the Company B; and (b) received the tax invoice issued by the Plaintiff through C by itself on the ground that C would not directly receive the tax invoice from the Plaintiff.

2. Determination

A. Comprehensively taking account of the purport of each statement in Gap evidence Nos. 1, 6, 8, 9, 10, and 11 (including each number), the plaintiff was requested from Eul, the representative director C of the corporation Eul, to supply provisional supply to the defendant. The plaintiff, around October 24, 2012, issued a tax invoice of KRW 19,057,50 with respect to the temporary supply of samples to the defendant; around March 11, 2013, KRW 440,00 with respect to the sampling supply; the plaintiff received KRW 8,50,000 from the defendant on January 6, 2012; KRW 5,000 with respect to the supply of samples; KRW 0,000 from the defendant on January 18, 2018; and KRW 108,000 with respect to the supply of samples to the defendant; KRW 10,000,000 with respect to each of the clothing retail businesses, KRW 20,81,20.27.

B. Meanwhile, in full view of the purport of the entire pleadings in each statement of Gap evidence Nos. 11 and Eul evidence Nos. 11 through 4 (including branch numbers), the defendant is registered as Eul representative director of the corporation B.