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1. The plaintiff's claim is dismissed.
2. The costs of lawsuit shall be borne by the Plaintiff.
Reasons
Facts of recognition
The construction company related to the construction contract was awarded a contract for B construction from Gwangju Metropolitan City, and the defendant was awarded a subcontract for the said construction from the construction company for the year.
The defendant, around May 2014, entered into a construction agreement with C, awarded the defendant's subcontracting work collectively to C.
The completion of the system installation and dismantling work from May 2014, C performed the installation and dismantling work of the system during the period of the entire subcontract work, and D, upon C's request, mobilized necessary figures in the process, and completed the installation and dismantling work of the system.
In order to receive the price from the Defendant related to the payment of the price and the issuance of the tax invoice, D and C decided to issue a tax invoice between the Defendant and D as a supplier of an individual entrepreneur D, and as a person being supplied with the Defendant. On April 30, 2014, the tax invoice of KRW 6,600,000 for the system installation cost items, and the tax invoice of KRW 9,900,000 for the system installation and dismantling items on June 30, 2014, respectively.
Accordingly, the Defendant paid KRW 16,50,000 (=6,600,000 KRW 9,900,000) to the account used by the individual entrepreneur D, and the individual entrepreneur D paid the said money to D.
Since then, an individual entrepreneur D began to engage in the same business after establishing the Plaintiff Company. At D’s request, the Plaintiff issued, as the supplier, a tax invoice of KRW 8,030,000 for the product dismantled of the system on July 31, 2014, the tax invoice of KRW 9,350,000 for the system installation cost and dismantled product on September 30, 2014, and the tax invoice of KRW 7,867,596 for the system installation cost on October 31, 2014, respectively.
However, notwithstanding the issuance of the above tax invoice, the Defendant did not pay the price to the Plaintiff, and the Plaintiff revoked sales on the tax invoice of KRW 7,867,596 on October 31, 2014.