1. The part of the judgment of the court of first instance against the plaintiff, which orders payment below, shall be revoked.

2. The defendant.

1. Basic facts

A. On February 10, 2015, the Defendant entered into a service contract to subcontract the construction cost of reinforced concrete construction in KRW 146,738,981 among the new construction works of the C Residents' Self-Governing Center, which the Defendant received from the Daegu North-gu Office.

B. The Plaintiff engaged in the business of leasing heavy equipment with the trade name “D”, and leased a string at the same construction site of the Defendant from March 2015 to June 2015.

C. On March 30, 2015, the Plaintiff issued each electronic tax invoice and the total amount of KRW 6,270,000,000 as of March 30, 2015, respectively, on the grounds that the Plaintiff supplied the Defendant, and that the Plaintiff received a refund of value-added tax by reporting the value-added tax amount of each electronic tax invoice as the input tax amount for 2015 to the head of the competent tax office.

On April 30, 2015, the Defendant remitted 1,540,000 won to the Plaintiff’s account.

[Ground of recognition] Facts without dispute, Gap evidence 1, 3, 4, Gap evidence 5-1, 4, Eul evidence 1, Eul witness Eul's testimony, and the purport of whole pleadings

2. Determination as to the cause of action

A. The Plaintiff’s assertion 1) The Plaintiff, at the Defendant’s request from March 2015 to June 201 of the same year, lent the Plaintiff at the above construction site from March 2015 to June of the same year, and the Defendant only paid the Plaintiff the fee of KRW 1,540,000 for three months and did not pay the remainder of the fee of KRW 6,270,000. Therefore, the Defendant is obligated to pay the Plaintiff the said unpaid fees and damages for delay. (2) The Defendant’s assertion that the said reinforced concrete construction was subcontracted to B, including the rental fee, and there was no separate contract from the Plaintiff, and the Defendant is not obliged to pay

B. The following facts or circumstances, which can be revealed in full view of the facts of the first instance judgment and the evidence No. 1, the testimony of the witness B and the purport of the entire pleadings, are as follows.