1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. Basic facts

A. The plaintiff is a person engaged in the business of plastic plastic and acrylic processing, etc. with the trade name of "C", and the defendant is a person engaged in the business of manufacturing, etc., such as plastic plastic and acrylic processing, with the trade name of "D".

B. E received goods equivalent to KRW 29,461,30 (including value-added tax) in total on three occasions from March 28, 2017 to April 25, 2017, upon seeking the supply of goods, such as F, by finding the Plaintiff around March 2017.

(hereinafter referred to as "the transaction in this case"). [Grounds for recognition] : (a) there is no dispute; (b) entry of Gap evidence 1, 2, and 6 (including branch numbers; hereinafter the same shall apply); the testimony of witness E at the trial; and the purport of the whole pleadings.

2. Summary of the parties’ assertion

A. The plaintiff ① was aware of the plaintiff Eul as the employee of the defendant, and supplied goods to the defendant through the instant transaction. Thus, the contract party that entered into the instant transaction with the plaintiff is not the defendant, but the defendant.

② Even if the Defendant is not a party to the instant transaction, the Defendant is obligated to pay the Plaintiff the price of the instant goods pursuant to Article 24 of the Commercial Act or Article 57(1) of the Commercial Act, since the Defendant’s name was given to E or the Defendant and E are in a partnership business relationship.

B. Defendant 1 did not know the Plaintiff and the Plaintiff’s business entity and did not receive any goods related to the instant transaction from the Plaintiff.

The plaintiff unilaterally issued electronic tax invoices in the name of the defendant.

② Since the Plaintiff and the party who engaged in the instant transaction are not the Defendant, but E, and the Defendant did not lend the name to E, the Defendant is not legally liable for the instant transaction.

3. Determination

A. 1) E and the Plaintiff initially entered into the instant transaction. 2) At the time of the instant transaction, E and the Plaintiff requested the Plaintiff to handle the tax invoice in the name of the Defendant, taking the Defendant’s business registration certificate and his photographic photo.