A. The Plaintiff awarded a subcontract to the Defendant of the roof and Panel among the construction works in Gwangju City C, which was awarded a contract by the Alternative Construction Co., Ltd. (hereinafter “Nonindicted Co., Ltd.”), and the Defendant performed the above roof and Panel Construction.

B. Although the Defendant filed a lawsuit against the non-party company, claiming that the non-party company made a direct payment agreement with the non-party company, which is the principal office, for which the Seoul Western District Court 2014Gahap37040 had filed a lawsuit claiming the unpaid payment out of the price of the roof and panel construction, the judgment against the non-party

C. On November 4, 2015, the Defendant filed a lawsuit against the Plaintiff, a subcontractor, seeking the amount payable out of the above roof and panel construction cost, as Seoul Western District Court Decision 2015Gahap626, and rendered a final and conclusive judgment on November 4, 2015 that “the Plaintiff shall pay to the Defendant 128,10,000 won and the amount at the rate of 6% per annum from July 1, 2014 to November 19, 2014, and 20% per annum from the next day to the date of full payment.”

(hereinafter “former Judgment”) D.

The non-party company made a direct payment of KRW 64,00,000 to the Defendant at the Plaintiff’s request, and paid KRW 64,000,000 to the Defendant on December 15, 2015.

E. On December 28, 2015, the Plaintiff paid KRW 40,000,000 on December 28, 2015, and KRW 5,000,00 on January 1, 2016, respectively, to the Defendant.

[Ground of recognition] Facts without dispute, Gap evidence 1, Gap evidence 2, Gap evidence 3-1, 2, Gap evidence 6, the purport of the whole pleadings

2. The parties' assertion

A. On or before December 6, 2015, the Plaintiff and the Defendant paid KRW 45,00,000 to the Defendant [The Plaintiff and the Defendant did not issue a tax invoice to the Defendant for the amount of KRW 128,100,000 (the amount included in value-added tax) that the Plaintiff had to pay to the Defendant based on the previous judgment of this case, and the Defendant did not issue the tax invoice.