1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. On April 29, 2014, the principal contractor, including Sam assistant Construction Co., Ltd. (hereinafter the name of the corporation is omitted), changed the metal construction work into KRW 913,743,600 (including value-added tax) on April 19, 2015 (including value-added tax) for the construction work price of KRW 858,80,000 (including value-added tax).

On May 19, 2014, the Plaintiff entered into a contract for the supply of goods of KRW 847,00,000 (including value-added tax) with the Defendant regarding the said construction work.

B. On March 16, 2015, the Plaintiff transferred to the Defendant a claim of KRW 522,883,600, which was held against Samsan Construction, and notified the Defendant of the assignment of the claim during that time.

C. On April 15, 2015, Samsung Construction paid KRW 5,940,00 to C as designated by the Defendant, and KRW 400,00,000 to the Defendant on May 27, 2015, respectively.

The Defendant issued each tax invoice to the Plaintiff for each of the above KRW 405,940,00 in total, and KRW 180,300 in total, and KRW 227,50,000 in total upon delegation by the Defendant. However, the Defendant did not issue a tax invoice for the above KRW 405,940,00 in total, which was paid directly from the Twit Construction.

E. On May 7, 2015, the Plaintiff issued an electronic tax invoice of KRW 462,00,000, using the supplied person as the Plaintiff and the supplied person as the Plaintiff, but as the Defendant did not issue a tax invoice for the subsidies for Samsan Construction, the Plaintiff issued a revised tax invoice revoking the tax invoice on June 11, 2015.

F. On February 15, 2016, Samsung Construction demanded the Plaintiff to issue an electronic tax invoice for KRW 36,236,00,00 as well as KRW 405,940,00, which is expected to be paid, but the Plaintiff did not comply with such demand.

G. On September 2016, North Mine Co., Ltd.: (a) with respect to KRW 425,40,000, such as the issuance of the pertinent tax invoice for the Plaintiff on or around September 2016, the relevant amount omitted value-added tax amounting to KRW 42,540,00,000; and (b) additional tax amounting to KRW 8,508,000 that was not issued