1. The defendant shall pay 54,100,000 won to the plaintiff and 12% per annum from January 9, 2020 to the day of complete payment.

1. Basic facts

A. The Plaintiff is a stock company with the purpose of manufacturing metal processed products.

The defendant is a person who has completed the registration of joint business with the trade name of "C" (i.e., a manufacturing business, a paper item: steel structure) and engaged in the manufacturing business, etc. of steel structures.

B. On May 10, 2019, the Plaintiff issued an electronic tax invoice containing value-added tax of KRW 90,000,000 with respect to steel production among D factory new construction works. The Plaintiff’s electronic tax invoice is written by the supplier as “Defendant and one other” and the representative C.

On the other hand, from the account opened in C’s name on the day when the electronic tax account statement was issued on May 10, 2019 to the Plaintiff’s account, KRW 90 million was remitted, and the “large-do production cost” is written as its content.

(c)

On May 31, 2019, the Plaintiff issued an additional tax invoice with the value-added tax of KRW 54,100,000,000, in relation to steel production among D factory new construction works. The Plaintiff also entered the electronic tax invoice as “Defendant and one other” and “Defendant and one other” as the representative.

[Ground of recognition] Unsatisfy, Gap evidence Nos. 1 through 3 (where there are several numbers, including each number; hereinafter the same shall apply) and the purport of the whole pleadings

2. Summary of the parties' arguments;

A. The Plaintiff’s summary of the Plaintiff’s assertion is asserting to the following purport and sought a judgment as to the purport of the claim.

Upon the Defendant’s request, the Plaintiff produced and supplied steel bars related to D factory construction during the period from May 3, 2019 to May 15, 2019.

The Defendant paid KRW 90 million to the Plaintiff (the part on the issuance of the electronic tax invoice on May 10, 2019), but did not pay the remainder of KRW 54.1 million (the part on the issuance of the electronic tax invoice on May 31, 2019).

In this case, the defendant asserts that he was merely a nominal lender and was not involved in the transaction with the plaintiff.