1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On October 31, 201, when the Plaintiff was engaged in the other parts business with the trade name “C,” the Plaintiff transferred the above “C” workplace to the Defendant, and the Defendant, after acquiring the said workplace, engaged in the relevant parts business with the trade name “D.”

B. In the process of transferring the business place of “C” to the Defendant, the Plaintiff issued a tax invoice with respect to the supply price, etc. that the Plaintiff was to receive from the Geumta Co., Ltd. (hereinafter “each of the instant tax invoices”) as indicated in the following table. Based on each of the instant tax invoices, the Plaintiff filed the first value-added tax return at the competent tax office in 201 and 2012.

The tax amount of the supply value of the goods to be issued as of November 30, 201, other than 65,98,100 won 6,59,810 won 6,69,810 won, other than 68,669,800 won 6,866,980 won 6,800 won 6,866,980 won on December 31, 2011, 2012, other than 71,707,700 won 7,170,000 won 7,170,700 won 7,000 won on December 30, 2012, 201, other than 4,375,000 won 437,500 won 437,500 won 8,195,000 won 6,500 won 6,509,419,940 won 206 won

C. While the Defendant did not pay the Plaintiff the price (including the supply price and the amount of tax) specified in each of the instant tax invoices, the Defendant transferred the place of business, “D,” to E, and “E” established and run a business by acquiring the said place of business from the said place of business.

Around April 2013, the Plaintiff is required to receive payment from F Co., Ltd. from F in the capacity of F Co., Ltd. as the business entity of F.C.

With respect to the supply price, etc. of goods under G, the supplier is G, the supplier is F, the supply price of which is KRW 190,000,000, the tax amount of which is KRW 19,000,000, and the supply price was paid by F.

[Ground of recognition] Facts without dispute, entry of Gap evidence 1 and 2 (including additional number), the purport of the whole pleadings

2. The plaintiff's assertion raises an objection to the defendant.