1. Revocation of the first instance judgment.

2. The Defendant shall pay to the Plaintiff KRW 20,000,000 and its payment from April 16, 2017.

1. Basic facts

A. C Co., Ltd (hereinafter “Nonindicted Company”) concluded a contract with the Defendant managing D, with a total of KRW 222,260,000 for construction cost as to the removal of the building in Yeonsu-gu Incheon Metropolitan City E-building (including value-added tax), around January 26, 2017, around February 20, 2017, with respect to the removal of the connecting passage and restoration work between the building in question (including value-added tax) and the construction cost of KRW 13,260,000 for the aforementioned building.

(hereinafter “instant construction project”). B.

The Defendant received KRW 20,00,000,000 from the non-party company on February 1, 2017, and KRW 10,000,00 on February 10, 2017, and paid KRW 240,00,000 from the F bank on February 17, 2017, depending on the nature of the contract, and paid KRW 10,000,000 on February 24, 2017.

C. However, on February 17, 2017, the Defendant returned KRW 40,000,000 out of the above KRW 110,000,000, and KRW 20,000 out of the above KRW 100,000,000 on March 2, 2017.

After that, on April 25, 2017, the Defendant issued a tax invoice of KRW 198,000,000 in relation to the construction price of the instant case to the non-party company (i.e., value-added tax of KRW 180,000,000).

E. On the other hand, on March 3, 2017, the Plaintiff remitted KRW 20,000,000 to the Defendant’s G Union account. On March 3, 2017, the Plaintiff and the Defendant drafted a loan certificate stating that the Defendant borrowed KRW 20,00,000 from the Plaintiff and the repayment date shall be April 15, 2017, the interest shall be unpaid until the due date, the interest shall be at least the due date, and the interest shall be at least 24% per annum thereafter (hereinafter “instant loan certificate”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1 through 4, Eul evidence Nos. 1, 2 and 4, the purport of the whole pleadings

2. The assertion and judgment

A. According to the above facts finding as to the cause of the claim, barring any special circumstance, the Defendant is obligated to pay to the Plaintiff KRW 20,000,000 which was not paid according to the loan certificate of this case and damages for delay calculated by the rate of 24% per annum from April 16, 2017 to the day of full payment, which is the day following the due date.

(b).