1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On July 8, 2015, the Defendant entered into a contract for goods supply with the content that he/she shall supply flaz cutting machines (hereinafter “instant movable property”) to KRW 293,350,000 (excluding value-added tax). On October 6, 2015, the Defendant was paid KRW 22,00,000 as the down payment.

B. On September 24, 2015, between B and B, the Plaintiff entered into a credit guarantee agreement with the Industrial Bank of Korea under which B would provide a credit guarantee by setting the loan amount of KRW 300,000,000, and the guarantee rate of KRW 90%. On the same day, C’s representative director of B provided a joint and several surety for the Plaintiff under the said credit guarantee agreement.

C. On December 10, 2015, the Defendant issued a tax invoice consisting of KRW 293,350,000 in total, and KRW 29,335,00 in total, and KRW 322,685,00 in total.

B Based on the above tax invoice, B applied for a facility loan to the Industrial Bank of Korea, and on December 11, 2015, the Industrial Bank of Korea paid KRW 200,000,000 to the Defendant by implementing the above loan.

Meanwhile, as the Defendant failed to pay the remainder of the instant movable property, the Defendant introduced D (hereinafter “the instant lease company”) to B, thereby allowing B to procure the sales price of the instant movable property through the lease contract, and completed the establishment of the instant movable property at the place designated by B around December 10, 2015.

E. On December 14, 2015, the instant lease company entered into a lease agreement with B, and paid KRW 200,000 to the Defendant on the same day.

F. Upon the request of B, the Defendant returned KRW 100,000,000, out of the above KRW 200,000,000,000, which was received from the Industrial Bank of Korea on December 11, 2015, to B, and KRW 100,000,000, out of the above KRW 200,000,00 which was received from the instant lessee company on December 14, 2015.

G. The Defendant’s error on January 13, 2016 on the ground that the stated matters are erroneous.

cancellation of the issuance of the tax invoice stated in this subsection, and cause 260,700,000 won in total, and 23,700,000 won in value of supply.