2. The costs of lawsuit shall be borne by the Plaintiff.

A. C Co., Ltd. (hereinafter “C”) entered into a contract with D Co., Ltd. (hereinafter “D”) with respect to electricity and fire fighting (hereinafter “instant construction”) among the new construction works of Fpentan (hereinafter “instant pentan”) on the land outside E and the three parcels of land at Yangju, and D entered into a subcontract with G Co., Ltd. for the instant construction works.

B. On June 25, 2012, on behalf of D and G companies, the Plaintiff entered into a subcontract modification agreement with the Plaintiff to perform the instant construction work at KRW 244,20,000 (including additional dues) (hereinafter “instant subcontract”), and drafted a direct payment agreement with C and D on the same day, and with the content that C and C shall directly pay the instant construction cost to the Plaintiff.

C. On December 6, 2013, the Plaintiff entered into a contract for the additional electrical construction (hereinafter “instant additional construction”) other than C and the instant construction (hereinafter “instant additional construction”) with the price of KRW 66,00,000 (including surtax) (hereinafter “instant additional contract”). At the time, the Defendant agreed to pay KRW 50,000,000 out of the said price (excluding surtax) on behalf of the Plaintiff.

The Plaintiff received KRW 25,00,000 as down payment for the instant construction project, and KRW 55,000,000 as to the instant additional construction project from the Defendant.

E. On March 24, 2014, the Plaintiff issued a tax invoice for KRW 255,200,000 to the Defendant under the name of “Fent Electric Construction.”

[Reasons for Recognition] Facts without dispute, entry of Gap evidence 1 through 5 (including the number of each branch; hereinafter the same shall apply) and the purport of the whole pleadings

2. Determination as to the cause of action

A. On September 2, 2013, the Defendant agreed with C and the Plaintiff to pay the instant construction cost instead of the instant construction cost, and subsequently, agreed with the Plaintiff on January 10, 2014 to directly pay the instant additional construction cost.

In addition, C's representative director H is the defendant's representative director I.