(1) In 2017, the Defendant was awarded a contract for the interior construction of the Busan Young-do Complex Building among the construction of the F Ground Building.

D. The Defendant, upon introduction of G, ordered the Plaintiff Company A (hereinafter referred to as the “Plaintiff”) to perform interior stone works (hereinafter referred to as the “internal stone works”), ② to perform indoor lightweight works (hereinafter referred to as the “internal lightweight works”), and ③ to the Plaintiff C to perform interior gun works (hereinafter referred to as the “internal gun works”), respectively (hereinafter referred to as the “each subcontracted works”).

Article 22(1) of the former Commercial Act provides that “The Plaintiffs shall submit a written subcontract agreement to the Defendant for the construction work of this case during the period from May 1, 2017 to June 14, 2017, and that the Plaintiff shall submit a written subcontract agreement to the Defendant to the effect that the Plaintiff shall accept the subcontract agreement with the Plaintiff during the period from April 5, 2017 to July 30, 2017, with the period from April 5, 2017, and with the period from April 5, 2017 to July 30, 2017, and that the Plaintiff shall submit a written subcontract agreement to the Plaintiff to the effect that the Plaintiff shall accept the subcontract agreement with the period from April 5, 2017 to July 30, 2017.”

x. Based on each of the above subcontract agreements, Plaintiff A issued a tax invoice of KRW 49,00,000 for supply price of August 1, 2017; Plaintiff B issued a tax invoice of KRW 24,00,000 for supply price of July 18, 2017; and Plaintiff C issued a tax invoice of KRW 17,180,000 for supply price of July 17, 2017.

[Ground of recognition] Facts without dispute, Gap evidence 1 to 12, Eul evidence 11, the purport of the whole pleadings

2. The following facts recognized by the judgment on the grounds of the plaintiffs' claims, namely, the plaintiffs and the defendant, respectively.