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 Plaintiff is mainly engaged in the business of installing secondary water cutting devices (a device used to install a public method (a method of blocking secondary water supply pipes) that enables repair and relocation without taking large-scale measures, even without taking measures for cutting off water supply pipes by preventing only narrow water pipes in the course of repairing and removing water supply pipes at the request of the Korea Water Resources Corporation or the local government.

B. The Defendant, with the trade name of “C”, has produced and supplied the equipment to the Plaintiff while performing the automated machine manufacturing work.

C. From 2013 to June 2015, the Defendant designed and manufactured the equipment listed in attached Table 2 (hereinafter “instant equipment”), such as Poskhing and sub-watering air, and supplied the Plaintiff.

[Ground of recognition] Each entry of Gap evidence Nos. 1, 6, 7, Eul evidence Nos. 1 through 4, 13, and 19 (including branch numbers; hereinafter the same shall apply), and the purport of the whole pleadings

2. The Plaintiff asserted that the Plaintiff paid a total of KRW 254,822,628 to the Defendant from 2013 to 2015 regarding the design, manufacture, and supply of the instant device, but the Defendant did not issue a tax invoice therefor.

As a result, the Plaintiff did not obtain input tax deduction for the above period, paid the total amount of KRW 23,165,692, and KRW 46,331,386 of corporate tax and KRW 4,63,137 of local income tax as a result of the Plaintiff’s excessive return and payment of corporate tax due to the failure to pay expenses using the above tax invoice.

The defendant is obligated to pay to the plaintiff the total amount of KRW 74,160,115 (the sum of each of the above amounts seems to be 74,160,215, which is the sum of the above amounts) and damages for delay.

3. Determination

A. The fact that the Plaintiff paid a total of KRW 254,822,628 as the price for design and manufacture of the instant device is without dispute between the parties, and the Defendant did not issue a tax invoice for the part corresponding to the said period to the Plaintiff.