1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. Basic facts

A. The Plaintiff is a person engaged in the sales business of adjacent goods with the trade name of “C,” and the Defendant is a corporation engaged in the business of supplying equipment, steel products, etc.

B. From June 28, 2013 to October 15, 2013, the Plaintiff supplied 18,612,000 won in total at D’s reasonable place of business located in D’s due time.

C. The Plaintiff issued an electronic tax invoice as the recipient of the Defendant after the above goods transaction, and the Defendant immediately approved the above electronic tax invoice on the date of issuance.

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 and 4 each 1, 2, Gap evidence Nos. 2, 3 and 6, and the purport of the whole pleadings

2. Judgment on the parties’ assertion

A. 1) As to whom a party to a contract is a party to a contract where an actor who executes a legal act in the name of another person is deemed a party to the contract, the parties to the contract shall first determine the actor or the title holder as the party to the contract in accordance with the consent of the actor and the other party. In a case where the intent of the actor and the other party is not in accord with each other, the parties should be determined on the basis of the specific circumstances before and after the conclusion of the contract, such as the nature, content, purpose, and circumstance of the contract, if a reasonable person exists, who is the actor and the title holder, as the other party to the contract (see, e.g., Supreme Court Decision 2007Da31990, Sept. 6, 2007). 2) Based on the above legal principles, the parties to the goods supply contract in this case should be determined by taking into account the following circumstances: (i) the evidence mentioned above and the whole purport of pleadings in Gap, 7, and 8 evidence.