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. The reasoning of the judgment of this court citing the judgment of the court of first instance is as follows, except where the plaintiff makes a supplementary or supplementary determination as to the matters asserted as the grounds for appeal, and thus, it is consistent with the main sentence of Article 420 of the Civil Procedure Act.

2. In addition or supplementary determination, the plaintiff made a confession as to the return agreement of the amount received from the plaintiff in the written reply submitted by the defendant stating that "it is obliged to pay a certain amount to the plaintiff", and the defendant already returned the amount of KRW 23,550,000 received from the plaintiff, and according to the A's written reply submitted by the plaintiff, it is argued that the defendant agreed to return KRW 39,050,000 received from the plaintiff. However, the defendant's written reply does not mean that "the amount of KRW 39,050,000 received from the plaintiff is to be paid to the plaintiff in full," and the defendant is obligated to pay only the amount of KRW 0,000 deducted from the amount of taxes to be borne by the defendant as a result of the issuance of a false tax invoice from the plaintiff, and it is difficult to say that the defendant actually received 00,000,000 from the plaintiff, despite the fact that the defendant did not have any profit from the purchase of the above amount."