A. Since April 2013, the Defendant: (a) performed construction works under a subcontract for construction works of molds, steel bars, concrete, and non-intersections among the construction works of new apartment in the Namyang-si, Namyang-si; and (b) discontinued the construction works at the site around November 2013; and (c) operated a restaurant against employees at the construction site of the said newly constructed apartment.

B. At the request of the Defendant’s employees in charge of general affairs, the Plaintiff issued an electronic meal card to the Defendant’s employees or those who re-subcontracted part of the subcontracted construction work, and those who received the above electronic meal card were placed in the terminal of the Plaintiff’s operation restaurant.

C. The Plaintiff calculated the Defendant’s employees and the Defendant’s re-subcontractors’ meal costs according to the body content of the electronic meal card, and filed a claim with the Defendant, and the Defendant, without any objection, paid the amount to the Plaintiff for July 2013. Since September 2013, the Plaintiff was unable to receive the subcontract payment, and the Plaintiff did not pay the meal costs for August 2013.

Meal costs from August 2013 to November 1, 2013 calculated according to the body content of an electronic meal card used by the defendant's employees, the defendant's re-subcontractors are KRW 86,710,030 (= value added tax of KRW 78,827,30, value added tax of KRW 7,882,730).

【In the absence of dispute, the ground for recognition, evidence Nos. 2, 6 through 12 (including evidence with a serial number), evidence Nos. 1 and 3, witness C’s partial testimony, the result of an inquiry into the case in the name of the company of this court, the whole purport of the pleadings

2. Determination

A. The plaintiff's assertion that the defendant is not only the defendant's employee but also the defendant's sub-contractor's meal costs. Thus, it is difficult for the defendant to clarify that the defendant is an employee or sub-contractor of the defendant at 86,710,030 won calculated according to the body content of the electronic meal card.