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. The reasoning of the judgment of the court of first instance cited this case is as follows, except for adding the judgment of the court of first instance as to the assertion that the plaintiff is liable to pay for the grounds of appeal in the court of first instance, and thus, the reasoning of the judgment is identical to that of the judgment of the court of first instance. Thus, it is acceptable to accept

2. Determination on the grounds for appeal

A. As the grounds of appeal, the Plaintiff asserts that the actual transaction price for the Nos. 4 and 5 transactions in this case (excluding value-added tax; hereinafter the same shall apply) is KRW 450 million and KRW 4950 million as stated in each contract (Evidence No. 4 and 5-1).

B. However, considering the reasoning of the judgment of the court of first instance in light of the following circumstances revealed by the evidence duly adopted and examined at the court of first instance and the court of first instance, it is reasonable to view that the actual transaction amount related to the No. 4 and No. 5 of this case is KRW 350 million and KRW 3950 million. The circumstances and evidence submitted by the plaintiff alone are insufficient to recognize that the actual transaction amount related to No. 4 and No. 5 of this case is KRW 450 million and KRW 495 million, and there is no evidence to prove otherwise.

Therefore, the plaintiff's assertion is not accepted.

1) At the time of the instant transaction No. 4, the Plaintiff asserted that the transaction amount was set at KRW 450 million, which was partially reduced from KRW 569,000,000,000, which is the supply value under the quotation (Evidence No. 11) sent by the Plaintiff to the Defendant at the time of the instant transaction. However, the transaction amount for the instant transaction No. 4 transaction (Evidence No. 16, 2014) was set at KRW 350,000,000, which was partially reduced from KRW 410,000,000,000, which is the supply value under the instant quotation (Evidence No. 11) sent by the Plaintiff to the Defendant after mutual consultation. The transaction amount for the instant goods identical to the instant transaction was set at KRW 35,50,000,000,000, which was partially increased upon the Plaintiff’s request for an increase of KRW 395,500,000.