1. The plaintiff's appeal is dismissed.

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

Purport of claim and appeal

The first instance court.

1. Basic facts

A. 1) A Co., Ltd. (hereinafter “C”)

(1) Where a company established to run the food manufacturing business, etc. around June 12, 2006, and for which five years have passed after the last registration of the company was announced in the Official Gazette to the court having jurisdiction over the seat of its head office, the company shall be deemed to have been dissolved at the time of the expiration of its reporting period, if it fails to file a report as prescribed by Presidential Decree within two months after the last registration of the company was announced in the Official Gazette that it would not yet discontinue its business. However, this provision shall not apply to the company which was registered within the said period. The Plaintiff was dissolved pursuant to the Act. From around April 20, 2010 to December 1, 2015, the Plaintiff was in office as the representative director, from around January 7, 2019 to around December 21, 2015, and the Defendant was in office as a liquidator from around 21, 2019 to around 21, 201, and was dissolved from around 21, 2010-D (hereinafter referred to “import materials”).

B. (1) On August 1, 2012, C and D entered into a food processing consignment agreement between C and D, and around August 1, 2012, C and D entrust D with the construction, processing, production, etc. of self-helped ginseng, and entrust D with the production thereof, and in return, pay the processing commission (hereinafter “instant agreement”).

A. The main contents of the instant contract are as follows.

The contract bond of an amount of value added tax by weight prior to processing TRN 13,000,000,000 for each unit price of product: