A. A. The ABD Construction Co., Ltd. (hereinafter “ABD Construction”) was awarded a contract for steel metal construction from among the F works in Seoul Special Metropolitan City, Nowon-gu, Nowon-gu.

B. Defendant B, having transaction experience with the Plaintiff, discovered the name of the Plaintiff’s G and the technical directors affiliated with the Plaintiff, and requested a subcontract in relation to the said construction. On August 27, 2013, Defendant B entered into a subcontract between the Plaintiff and the Plaintiff on the basis of the name of the Plaintiff’s technical directors.

C. The Plaintiff and Defendant B agreed that Defendant B shall carry out the construction work as the person in charge of the said construction site; the construction cost shall be paid by sending the tax invoice received by Defendant B from the purchaser to the Plaintiff and remitting the price to the purchaser. Upon completion of the construction work, Defendant B agreed that the Plaintiff shall pay the Plaintiff the amount equivalent to 5% of the total construction cost as the fee for the name lending.

Defendant B commenced the said construction, and on September 5, 2013, a tax invoice was issued to purchase timber equivalent to KRW 16,225,00 from H operated by Defendant C, and the Defendant C sent it to the Plaintiff at the request of Defendant B, by facsimile. The Plaintiff, on September 9, 2013, remitted KRW 16,225,00 to the deposit account designated by Defendant C as a wood price.

On September 10, 2013, Defendant C returned the remainder of KRW 11,00,000,000, excluding KRW 3,750,000 as well as value-added tax, to the I’s deposit account, the spouse of Defendant B, the spouse of Defendant B, and KRW 1,475,00.

E. On September 10, 2013, Defendant B issued a tax invoice by which construction equipment was leased at the J located in both countries operated by Defendant D and sent it to the Plaintiff by facsimile upon Defendant B’s request. The Plaintiff transferred KRW 22,00,000,000 to the deposit account designated by Defendant D as equipment rental fees.

Accordingly, Defendant D issued a physical card connected to the above deposit account to Defendant B for the use of part of the said amount.

(f).