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. The gist of the Plaintiff’s assertion: (a) around April 2015, the Plaintiff: (b) requested the Defendant to issue a false tax invoice; (c) remitted KRW 12,648,00,00 in money equivalent to value-added tax; (d) around 2017, the Defendant is obligated to return the said KRW 12,648,00 to the Plaintiff as unjust enrichment; and (c) accordingly, (d) the Defendant is obliged to return the said KRW 12,648,00 to the Plaintiff. The main text of Article 746 of the Civil Act provides that “if any property or labor is provided due to an illegal cause, the return of such profit may not be demanded; (d) there is benefit arising from an illegal cause as provided in Article 746 of the Civil Act; or (e) the illegality of the beneficiary is significantly higher than that of the payer; and (e) the Plaintiff’s claim for return of unjust enrichment against the Defendant cannot be deemed to have been dismissed on the ground that the act was legally null and void (see, 20.