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1. The part of the judgment of the court of first instance against the defendant shall be revoked.
2. The plaintiff's claim corresponding to the above revocation part.
Reasons
1. Basic facts
A. The Plaintiff is a person who sells tools with the trade name of “E”, and the Defendant is a person who sells tools with the trade name of “K”.
B. The Plaintiff supplied tools to D Co., Ltd. (hereinafter “D”), and the Defendant supplied Co., Ltd. with D Co., Ltd. (hereinafter “D”).
C. The Plaintiff and the Defendant respectively received D’s request, and between June 2013 and July 2016, 2016, as shown in Table 1, issued a tax invoice for the supply of the construction section to the Defendant, as if the Defendant actually received the supply from the Plaintiff, as if the Plaintiff were to receive the supply from the Plaintiff, and issued to D a tax invoice for the supply of the construction section, plus the amount of the construction section supplied by the Plaintiff to D, with the price of the construction machinery actually supplied to D.
The Defendant paid the price of the tools indicated in the tax invoice issued by the Plaintiff to the Plaintiff upon receipt of the tools from D and remitted them to the Plaintiff, or by means of endorsement by the Defendant on the bills issued by D. (hereinafter the above transaction method was referred to as the “instant bypass transaction”).
【Attachment 1- Details of this case’s round-over transactions】
D. The Plaintiff was not paid KRW 90,970,00,00 (hereinafter “the instant construction section price”) for KRW 46,048,838 on June 2016 and KRW 44,921,162 on July 2016.
E. D, on September 28, 2016, filed an application for commencing rehabilitation procedures with the Changwon District Court 2016 Gohap10042 on September 28, 2016 due to the financial shortage without paying the instant construction section price. The Plaintiff reported KRW 321,884,893, excluding the price of the instant construction section, and the Defendant reported KRW 296,777,678, including the price of the instant construction section, as a rehabilitation claim for the instant rehabilitation procedure. The court issued the rehabilitation plan approval order on August 21, 2017 with respect to the rehabilitation plan reflecting the above reported details, and the said rehabilitation procedure (hereinafter “instant rehabilitation procedure”) was completed on May 15, 2018.
[Reasons for Recognition]