The plaintiff's appeal and the additional selective claim filed by this court are all dismissed.

after the filing of an appeal.

1. Basic facts

A. The Plaintiff was a juristic person established for the purpose of electrical construction business, etc., and around January 2018, Kimcheon-si D as its head office, and on January 17, 2020, the Plaintiff moved the location of its head office to Gyeongbuk-gun L.

C From April 20, 1995, from around Kimcheon-si, Kimcheon-si, as a person who runs the electrical construction business under the trade name of "E", and on January 3, 2018, he/she was appointed as the representative director of the Plaintiff, but resigned on February 1, 2019, and I was appointed as the representative director of the Plaintiff on the same day.

B. On April 20, 2018, the Defendant drafted a construction contract agreement with C to determine the contract amount as KRW 480,000,00 (a separate value-added tax), and the construction period as from April 20, 2018, with respect to the installation of a solar power plant (total of 200kW) located in Kimcheon-si, Kimcheon-si, and G, which the Defendant agreed to contract to C (E) (hereinafter “instant contract”).

From April 23, 2018 to December 6, 2018, K, the Defendant’s spouse, paid KRW 537,000,000 to C in total, and received return of KRW 29,00,000 from C on December 10, 2018.

(d)

On June 15, 2018, the Defendant had been licensed to generate electricity on June 15, 2018 with respect to the Defendant’s F power plant, and the Defendant applied to the Korea Electric Power Corporation for the conclusion of an electricity trading contract with respect to F power plant on June 20, 2018, and applied for the confirmation of the use of F power plant on December 6, 2018 and received a pass ruling.

E. Meanwhile, with respect to the construction of the F power plant (10kW water) located in Kimcheon-si J (hereinafter “instant construction”) between the Plaintiff and the Defendant, the contract amount of KRW 140,000,000 ( separate value added tax) and the construction period of the construction from October 1, 2018 to September 30, 2019, which the Defendant decided to contract to the Plaintiff on September 1, 2018 (hereinafter “instant contract”). F. The Plaintiff issued the said contract for construction to the Plaintiff on December 10, 2018, with the supply price of KRW 140,000,000, the tax amount of KRW 14,000,000, the total amount of KRW 154,000,000, and the said tax account statement on the same day.