1. The part against the defendant among the judgment of the court of first instance is revoked, and the plaintiff's claim corresponding to the revoked part is revoked.

1. Basic facts

A. On January 12, 2017, the Defendant received a contract from C (hereinafter referred to as “C”) for the construction cost of the storage tank piping mining and interior and exterior painting construction from the storage tank C (hereinafter referred to as “C”), with the period from January 16, 2017 to May 31, 2017, for the construction cost of KRW 1.35 billion (excluding value-added tax) and for the construction period of January 16, 2017.

(hereinafter “instant construction project”). (b)

At the request of the defendant, the plaintiff was working as the site manager of the instant construction work.

C. The Defendant paid KRW 3 million to the Plaintiff on January 1, 2017 through February 2, 2017, and deposited the Plaintiff’s account with KRW 20 million on February 14, 2017 and February 24, 2017; KRW 20 million on March 6, 2017 and March 22, 2017; KRW 30 million on April 10, 2017; KRW 60 million on May 16, 2017; KRW 50 million on June 13, 2017; and KRW 60 million on August 1, 2017, respectively.

(total amount is KRW 143 million in total) d.

On April 1, 2017 and May 1, 2017, the Plaintiff issued each tax invoice of KRW 1100 million (including value-added tax) in total, and ② on July 25, 2017, a tax invoice of KRW 110 million (including value-added tax) in total.

E. The Defendant: (a) each tax invoice on April 1, 2017 and May 1, 2017, as of May 29, 2017, issued to the Plaintiff on April 29, 2019 is a normal tax invoice related to personnel expenses and expenses; (b) however, the tax invoice on July 25, 2017 cannot be accepted.

“The content-certified mail sent to the effect that it was a content-certified mail.

[Reasons for Recognition: Facts without dispute, Gap 3, 4, each entry of evidence Nos. 1 and 2, and the purport of the whole pleadings]

2. The party's assertion and judgment

A. The Plaintiff’s assertion 1) The Plaintiff agreed with the Defendant that “the Plaintiff shall proceed with and supervise the instant construction, and receive 1/2 of the proceeds of the instant construction from the Defendant after the completion of the construction work.” The Defendant calculated the said amount by deducting the Plaintiff’s proceeds of the instant construction from the total construction cost, including expenses of KRW 287,000,000,000,000,000,000,000,000,000,000,00

1.