1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff is a person engaged in the business of manufacturing and repairing vessel engines, parts manufacturing and construction of vessel structures, etc. under the trade name of “C”, and the Defendant is a person engaged in wholesale business, such as vessel, under the trade name of “D.”

B. Around July 2015, the Plaintiff entered into a contract for construction works (hereinafter “instant contract”) with the Defendant for the supply, repair, etc. of the ship F (hereinafter “F”) at anchor in Incheon Port as a broker of E (hereinafter “instant vessel”) with respect to the instant construction works (hereinafter “instant construction works”), and completed construction works under the said contract.

C. The Plaintiff received payment from the Defendant for the construction cost or part payment under the instant contract, KRW 2 million on July 17, 2015, KRW 5.5 million on July 22, 2015, KRW 5 million on July 28, 2015, KRW 49 million on August 27, 2015, and KRW 5.5 million on August 27, 2015 (= KRW 22 million).

In September 2015, the instant vessel completed repair to the police officer on September 2015, and went into the port on September 2015, but became a sinking accident.

E. On November 5, 2015, the Plaintiff issued a statement of transaction (Evidence A No. 3), which is the aggregate amount of KRW 20,059,000 (excluding value-added tax) that the payee is a defendant, and E revised the said amount to KRW 14,00,000, and sent it to the Defendant by facsimile.

F. On the same day, the Plaintiff issued an electronic tax invoice (a certificate No. 1; hereinafter “instant tax invoice”) stating the construction cost of KRW 22 million as to the instant construction project (i.e., value-added tax of KRW 20 million) and the item “other than the F Distribution Agency Acceptance” on the same day.

[Ground of recognition] The facts without dispute, Gap's evidence 1 to 3, Eul's evidence 2 (including each number in case of additional evidence), the witness E's testimony, and the purport of the whole pleadings

2. Summary of the parties' arguments;

A. The Plaintiff (i) completed the construction under the instant contract, but was not paid KRW 22 million out of the construction price.

The plaintiff is a proposal of E.