1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. Basic facts

A. B Co., Ltd. (hereinafter “B”) concluded, on October 2, 2013, a “C” contract amounting to KRW 39,664,00 (hereinafter “instant one contract”) with the Defendant, and (2) on October 20, 2015, a “D” contract amounting to KRW 59,800,000 (hereinafter “instant two contracts”) with the construction contract amounting to KRW 59,80,000 (hereinafter “instant two contracts”) respectively.

B. Under the special terms and conditions of the instant contract 1, B requires that all facilities included in the contract be guaranteed free of charge for one year, and the amount equivalent to 10% of the contract price be paid to the Defendant as the warranty bond to secure such warranty, and the contract bond of the instant two contracts is KRW 8,970,000.

C. The Plaintiff was the representative director of B at the time of entering into each of the instant construction contracts, and paid KRW 12,936,400 in lieu of the deposit and contract bond for each of the instant construction contracts to be paid by B to the Defendant by depositing KRW 1,586,560 on October 24, 2013, KRW 2,379,840 on October 25, 2013, and KRW 28,970,000 on October 28, 2015.

On November 17, 2014, the Plaintiff sent to the Defendant a certificate of content that the Plaintiff returned 3,966,400 won of the defective performance bond to oneself on the ground that the warranty period under the instant contract has expired.

However, on October 31, 2013, the director of the Namcheon Tax Office, upon seizing the present and future claims against the defendant, notified the defendant on November 4, 2013. On December 26, 2014, the director of the tax office sent a written request for collection to the defendant. Accordingly, on January 28, 2015, the defendant paid KRW 3,966,40 to the Namcheon Tax Office for the defective performance bond of the instant one contract.

E. On December 7, 2015, the director of the Namcheon District Tax Office attached claims against the Defendant relating to the instant contract 2, and notified the Defendant on December 10, 2015, and B notified the Defendant on January 26, 2016.