A. On April 12, 2017, the Plaintiff awarded a contract for a panel, electricity, and facility work cost of KRW 430 million to D (a business registration is made in the name of E, and in substance, F appears to have been operated; hereinafter referred to as “D”) at the time of stay in D.

(hereinafter referred to as the “instant construction”). D subcontracted the part of the printing team construction among the instant construction to H.

B. D did not receive the payment of the construction cost from the Plaintiff, and around May 2017, D intended to lend the money from the Defendant to the Plaintiff for use as expenses, and the Plaintiff accepted this.

Afterward, the Defendant remitted 20 million won to F on May 21, 2017, and 30 million won to H on June 9, 2017, respectively.

C. Around June 30, 2017, H decided to accept the instant construction project from D, and further concluded a construction contract with the Plaintiff, the construction cost of which is KRW 480 million, by adding some construction works, such as finging, and the name of the beneficiary was “IJ of the Company.”

On June 30, 2017, the Plaintiff acquired D’s loan obligations of KRW 50 million against D to Defendant, and separately borrowed KRW 30 million in addition, the Plaintiff prepared and issued the Notarial Deed No. 326, June 30, 2017, drafted on June 30, 2017 by a notary public with loans of KRW 83 million.

(hereinafter referred to as the “notarial deed of this case”). The repayment period of the loan of this case on the notarial deed of this case is July 31, 2017, and no interest shall be paid, and damages for delay shall be set at 25% per annum.

E. The Defendant prepared the instant notarial deed and transferred KRW 30 million to the Plaintiff on the same day.

On the same day H prepared a receipt for KRW 50 million in the name of the International Company J, and the receipt was stated as “the payment for the construction cost incurred in D”.

F. On July 28, 2017, and August 1, 2017, the Plaintiff transferred KRW 23 million in total to H via the account of L Incorporated Co., Ltd. to H around July 28, 2017.

(g)...