Of the judgment of the first instance, the part against the plaintiff corresponding to the money ordered to be paid below shall be revoked.

The defendant.

1. Basic facts

A. The Plaintiff is a company established with the purpose of manufacturing products, such as greg, greg, grat, grat, grat and grat, and wholesale, and the Defendant is engaged in the manufacturing of textile clothing, etc. in Dobong-gu Seoul Metropolitan Government.

B. From December 7, 2016 to August 15, 2017, the Plaintiff entrusted the processing of clothing, leather, etc. to the Defendant and received them from the Defendant. At the Defendant’s request, the Plaintiff’s representative director led to the said transaction (hereinafter “instant transaction”) in a manner that pre-paid the Defendant into the Defendant (hereinafter “D”). (The Plaintiff’s representative director appears to have been engaged in the instant transaction with the Defendant while operating the personal business of the trade name called “D” separately from the Plaintiff). (The Plaintiff’s representative director appears to have been engaged in the instant transaction with the Defendant in the course of operating the personal business of “D” separately from the Plaintiff)

2. The Plaintiff asserted that the Plaintiff paid KRW 294,655,000 to the Defendant total of KRW 35,105,00,00,000, in addition to advance payment of KRW 259,550,00 for the purchase price of subsidiary materials and the amount of value added. The amount of the tax invoice issued by the Defendant to the Plaintiff includes either KRW 268,719,00 (including value added tax) or the amount of the tax invoice issued by the Defendant exceeding the amount of the actual contract price. As such, the Defendant must return the remainder of the amount calculated by subtracting the actual contract price from the total amount paid to the Plaintiff.

3. Determination

A. According to the overall purport of Gap evidence Nos. 4, 7, and Eul evidence Nos. 2, 3, and 5, the plaintiff paid a total of KRW 294,643,00 to the defendant with the cost of processing and the cost of purchasing side materials while making the instant transaction. The defendant provided the plaintiff with the above cost of processing services equivalent to KRW 276,054,00 (including the value added tax for the portion on which the tax invoice was issued). The plaintiff bears the defendant's cost of purchasing side materials necessary for the above processing.