A. In around 2014, the non-party Han New Public Co., Ltd. subcontracted the construction to the Non-party Digital System Co., Ltd. (hereinafter referred to as the “C”), which was ordered by the State (Ministry of National Defense). The part of the “production and supply of steel frame” among the two parts was subcontracted to the non-party Co., Ltd. (hereinafter referred to as the “C”), and the part of “the steel frame assembly and construction, shielding, and e-wave work” was subcontracted to the Non-party Incidental Korea Co., Ltd. (hereinafter referred to as the “B”) respectively.

B. On January 5, 2015, the Plaintiff submitted a written estimate stating the total construction cost of KRW 1.780,90,000 (the supply price of KRW 1.619 billion, value-added tax 160,190,000) to C in order to supply sewage for the construction of a steel structure, painting construction business, etc. with the purpose of subcontracting the said steel frame production and supply.

C. Upon the conclusion of the consultation, the Plaintiff and C included the Defendant Company (the representative of C at that time is D, the Defendant’s representative was E, D, and the above two companies had the head office in the same building) in the middle, and C entered into a contract with the Defendant in the form of successive subcontracting again to the Plaintiff.

Therefore, on January 21, 2015, the Plaintiff and the Defendant drafted “production and supply contract” containing the following contents regarding the said steel frame production and supply portion. The contract amount was determined as KRW 1.639 billion (value 1.499 billion in supply value, value 149 billion in value, value 1.49 million in value), which was reduced compared to the amount of the said estimate, and the advance portion was modified by hand (e.g., the deleted line and the pen portion) as seen below.

(hereinafter “instant contract”). Manufacturing and delivery contract

1. Official name: Manufacturing and supply of Seoul 00 Corporation;

2. Names of supplies: The manufacture and supply of steel-frames for construction works in Seoul 00;

4. Construction period: The contract amount between January 7, 2015 and May 30, 2015: VAT excluded from the daily gold-gu0 million won (Won 1,490,000,000).

6. Prior pay.