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1. Revocation of a judgment of the first instance;
2. The plaintiff's claim is dismissed.
3. All costs of the lawsuit shall be borne by the Plaintiff.
Reasons
1. Facts of recognition;
A. The Plaintiff is a person who runs the wholesale and retail business of livestock products under the trade name of “C,” and the Defendant is a person who registered his/her business with the trade name of “D” on November 1, 2016 and “me sales business” as the type of his/her business.
B. From December 30, 2016 to July 31, 2017, the Plaintiff issued a tax invoice of KRW 149,567,450 in total to the person who is supplied with the Defendant.
C. From December 1, 2016 to September 30, 2017, the total amount of KRW 174,000,000 was paid to the Plaintiff under the name of the Defendant or “D”.
[Ground of recognition] Facts without dispute, Gap evidence 2, 7, 11, Gap evidence 14-1, Gap evidence 15-1, Gap evidence 16-1, Eul evidence 1 and 2, and the purport of the whole pleadings
2. Determination
A. 1) The Plaintiff’s assertion as a transaction party: (a) the Defendant registered as a “D” and traded goods from the Plaintiff through E and F; (b) the Defendant asserts that the actual transaction party is obligated to pay the price of goods that the Plaintiff seeks; (c) the Defendant registered as a “D” on November 1, 2016; and (d) the Plaintiff issued a tax invoice of KRW 149,567,450 in total with the Plaintiff who was supplied with the Defendant from December 30, 2016 to July 31, 2017; and (d) the Plaintiff issued a tax invoice of KRW 174,000,000 in total to the Plaintiff from December 1, 2016 to September 30, 2017, as recognized earlier.
However, the following facts and circumstances revealed by comprehensively taking account of the evidence presented above and evidence No. 5, evidence No. 13, evidence No. 13, witness G of the first instance trial, and the overall purport of testimony and pleadings, namely, ① from November 2014, the Plaintiff began to engage in the transaction of supplying meat to F, a trade of supplying meat to F, which was engaged in the business of selling meat with the trade name of “H meeting,” and the HH meeting operated by F, was registered under F’s name G, and ② E around August 7, 2016.