1. The plaintiff's appeal and the conjunctive claim added by this court are all dismissed.

2. After an appeal is filed.

1. Summary of the cause of claim;

A. C B B B and the Defendant: (a) The Plaintiff purchased more than 45,000 chips from B on April 15, 2015 (=45,000 x 2,000 x 2,000 x 2,000 won per opening) in accordance with C’s proposal to the effect that “The Plaintiff may remaining at 15% if chips were purchased from B and delivered to the Defendant for KRW 2,300 per opening,” and the Plaintiff purchased more than 45,00 chips from B on April 15, 2015 (i.e., KRW 45,00 x 2,300 won per opening (=45,000 x 2,300 x 2,300 x value-added tax) to the Defendant on April 15, 2015 (hereinafter “instant transaction”).

(2) On April 23, 2015, the Plaintiff: (a) purchased 60,000 chips from Jin Employment Co., Ltd. (hereinafter “Lin Employment”); and (b) delivered 2,250 won to the Defendant on April 23, 2015, the Plaintiff paid 6,4350,000 won (=30,000 won x 1,950 won) for each of the remaining 30,000 won on April 30, 2015 to the Defendant; and (c) through C, separately supplied 135,00,000 won (i.e., 62,250 won x 250,000 won) to the Defendant; and (d) issued the tax invoice under the name of the Defendant on April 29, 2015.

(hereinafter referred to as "second transaction of this case". (1) and (2) all transactions are "each transaction of this case". (2)

The Defendant, as a party to each of the instant transactions, is obligated to pay the Plaintiff value-added tax of KRW 262,350,000 [=238,50,000 (=103,500,000)] for the pertinent goods.

Furthermore, the Defendant, as seen above, permits C to conduct business using its trade name, is obligated to pay the price of goods to the Plaintiff as the nominal lender pursuant to Article 24 of the Commercial Act.

In addition, the defendant paid a business registration certificate to C and made it traded in its name, and expressed his intention of granting the power of representation.