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. The Plaintiff, a corporation for the purpose of manufacturing and selling steel and steel products, supplied steel products to G managing H companies, including KRW 23,721,720, around May 2012, and KRW 42,535,625, around June of the same year (=23,721, 720, KRW 42,535,625).

(hereinafter “the steel price of this case”). B.

On the other hand, the defendant, who is engaged in the manufacturing industry of industrial machinery under the trade name of B, was requested by D (C) around April 2012 to manufacture more than 10,000 rollers at KRW 77 million.

(hereinafter “this case’s mechanical manufacturing”). The Defendant re-entrusted E (F Company) with the instant mechanical manufacturing, and E supplied the material equivalent to KRW 21 million at the time of requesting sub-G to re-manufacture.

C. Around May 2012, G demanded payment of steel price from the Plaintiff to the effect that “The Plaintiff would directly pay to the Plaintiff KRW 56 million after deducting KRW 21 million from the material cost out of the machinery manufacture price to be paid to the Defendant and E.”

[Ground of recognition] Facts without dispute, Gap evidence, Gap evidence 1, Gap 2, and 3 evidence 1, 2, Gap 7, Eul evidence 1, witness G of the first instance court, the purport of the whole pleadings

2. Judgment on the plaintiff's assertion

A. The assertion G and the Defendant agreed to assume the Defendant’s obligation to pay KRW 66,257,345 of the instant steel price that the Plaintiff supplied to G on May and June of the same year. Since the Plaintiff, a creditor, issued the tax invoice and consented thereto, the Defendant is obligated to pay the said steel price directly to G.

B. According to the evidence as seen earlier and the evidence Nos. 3 and 4 as well as the response to the order of submission of tax information to the head of the first instance racing tax office (as of November 15, 2013), the first Defendant issued a tax invoice of KRW 23,721,720 with the term “G” as of May 31, 2012, and then revoked.