1. The defendant (Appointed) and the Appointed C Co., Ltd. jointly share KRW 131,670,000 with respect to the plaintiff.

1. Basic facts

A. The Plaintiff is a company mainly engaged in communications services, such as special category telecommunications business and value-added telecommunications business, and the operation and consulting service business, and E is a person who served as the head of the Plaintiff’s mobile business.

B. The Selected Co., Ltd. (hereinafter “Defendant Co., Ltd.”) is a company mainly engaged in the business of selling communications equipment, etc., and the Appointed D (hereinafter “Defendant D”) is a person registered as a representative director under the name of the Defendant Co., Ltd., and the Defendant (Appointed Party; hereinafter “Defendant B”) is a person who actually runs the company as the representative director of the Defendant Co., Ltd., on the ground that it is registered as an auditor of the Defendant Co

C. E received an order from H, a general sales agency of G in Hong Kong, to the Plaintiff’s representative F, to receive KRW 3,000 LG LTS 3,00 from H, a general sales agency of G in Hong Kong. Since the Defendant Company is in inventory, it directly sent H goods on its own. Upon receipt of a tax invoice from the Defendant Company, the Defendant Company paid the goods to the Defendant Company’s account and received the consent.

On June 15, 2016, E sent the Plaintiff’s order to the Defendant Company a total of KRW 38,000 per unit and KRW 131,670,000 (including surtax). The Defendant Company issued a tax invoice with the above content on the same day.

E. On June 15, 2016, the Plaintiff deposited KRW 131,670,000 in the Defendant Company’s account, and the Defendant Company remitted the said money to the J’s account operated by all E in its own name.

F. The Defendant Company did not supply the goods ordered, and the Plaintiff, which became aware of this, filed a complaint with E, Defendant B, and D, and E was prosecuted for fraud.

[Ground of Recognition] Facts without dispute, Gap evidence 1 to 4, 7, 9, and Eul evidence 4 to 6

2. The parties' assertion

A. The Defendants issued a false tax invoice in collusion with E and remitted the price of the goods deposited by the Plaintiff to the account designated by E.