1.The judgment of the first instance shall be modified as follows:

The Defendant (Counterclaim) is jointly and severally liable to the Plaintiff (Counterclaim Defendant).

1. The court's explanation on this part of the basic facts is the same as the corresponding part of the judgment of the court of first instance, and thus, citing it by the main text of Article 420 of the Civil Procedure Act.

2. Determination on the main claim

A. Determination as to the cause of the claim of this case as to the construction cost of KRW 2.1.2 billion under the modified contract, and the Plaintiff company, Defendant C, and L agreed to offset the claim of KRW 60 million which the Defendant C would have received from M Co., Ltd. (hereinafter “M”) as the representative director by the Plaintiff Company, and the Plaintiff Company lent KRW 120 million in total to Defendant B. As seen earlier, the fact that the Defendants jointly paid KRW 1.62 billion in total to the Plaintiff Company, barring any special circumstance, and thus, the Defendants were jointly and severally liable to pay KRW 1.68 billion in total to the Plaintiff Company (i.e., KRW 1., KRW 1.6 billion in total to the Plaintiff Company, KRW 2.3 billion in total and KRW 2.1.2 billion in total and KRW 1.6 billion in total, KRW 2.6 billion in total and KRW 1.6 billion in total to the Plaintiff Company (i.e., KRW 1., KRW 2.6 million in total and KRW 1.6 billion in total).2 billion in total.

B. The Defendants asserted as to the Defendants’ assertion 1) A, around December 2014, Defendant C paid the Plaintiff Company KRW 70 million for electrical construction to be paid to L on behalf of the Plaintiff Company upon the Plaintiff Company’s request. Although the Defendants asserted that the amount paid to the Plaintiff Company was KRW 1.69 billion in total, it is insufficient to recognize that Defendant C paid KRW 10 million in addition to the amount agreed to set-off by set-off by Defendant C, as well as KRW 60 million in addition to the amount agreed to be set-off by Defendant C, and there is no other evidence to acknowledge this otherwise (the testimony by the witness L of the first instance trial, the construction cost that L did not receive from the Plaintiff Company is recognized only to have been KRW 60 million in total).