1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

3. The total cost of a lawsuit shall be borne individually by each party.

1. Facts of recognition;

A. The Plaintiff is a person who engages in the wholesale and retail business of breabbing materials in the trade name of “C,” and the Defendant is a person who engages in the manufacturing and selling of breabs and bread in the trade name of “D.”

The defendant is also the representative of "G Cooperatives" engaging in the business of manufacturing and selling bread in the same place of business as D (Incheon-dong E, Nam-gu E, F).

B. From December 2015 to March 2018, the Plaintiff supplied confectional materials upon receiving an order from the Defendant.

The Defendant used some of the goods received from the Plaintiff in D, used in G Cooperatives, and requested the Plaintiff to issue a tax invoice by dividing them into D and G Cooperatives at the end of each month.

The Plaintiff, at the request of the Defendant, divided into D and G unions, issued a tax invoice.

C. The aggregate amount of the tax invoices issued by the Plaintiff in D shall be an amount calculated by deducting KRW 2,677,303,038 (2,67,303, which is the amount indicated in the tax invoice as of April 4, 2019, from KRW 94,707,341, the aggregate amount of the tax invoices issued by the Plaintiff in D. The Plaintiff and the Defendant’s transaction was terminated on March 4, 2018, and there is no evidence to prove that there was a transaction consistent with the tax invoice as of April 4, 2019, the amount indicated in the said tax invoice shall be deducted from the total amount of transaction). The amount remitted by the Defendant denominated to the Plaintiff in D is the total amount of KRW 102,728,90.

[Ground of recognition] Facts without dispute, Gap evidence 9, Gap evidence 10, Eul evidence 1, Eul evidence 4, Eul evidence 9, Eul's whole purport of pleading

2. Assertion and determination

A. The plaintiff asserts that the parties concerned are claiming the payment of the unpaid amount of KRW 5,821,530 to the defendant.

The defendant asserts that the defendant has no obligation to pay the price of goods (the price of goods supplied with D) to the plaintiff, and that even if the price of goods unpaid by the G Union exists, the defendant has no obligation to pay the price.

B. (1) Determination is made by the Defendant that operates an individual enterprise and partnership at the same place.