All appeals are dismissed.

The costs of appeal are assessed against the defendant.

The grounds of appeal are examined.

Comprehensively taking account of its adopted evidence, the lower court determined that the Plaintiff was holding a claim against the non-party B Co., Ltd. (hereinafter referred to as the "non-party B") on August 27, 2010, and the non-party C’s parking lot expansion corporation (hereinafter referred to as the “instant construction work”) awarded a contract for construction work with Mapocheon-si on September 6, 2010 and subcontracted it to the Defendant after entering into a contract for construction work with Mapo-si on September 6, 2010. On August 30, 2010, the non-party Co., Ltd. issued a non-party B’s promissory note (hereinafter referred to as the “non-party B’s promissorysory note”) with a notarial deed stating that the non-party Co., Ltd. would have received a debt amount of KRW 80 million at its face value and accepted compulsory execution on the same day, and the Defendant was obligated to obtain an assignment order for construction price of KRW 80,000,00 (hereinafter referred to the instant assignment order).

Furthermore, the court below held the non-party company.