1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Facts of recognition;

A. The Plaintiff is a corporation that runs a construction business, steel bars construction business, etc., and the Defendant is a person who runs a specialized construction subcontract business, such as removal from the trade name of “C” and interior works.

B. On October 27, 2017, the Defendant issued an electronic tax invoice with respect to the Plaintiff’s “Bansung site”, which is “Monthly: 10.9., item: aggregate supply price of KRW 112,310,00; tax amount of KRW 11,231,541,00; and the aggregate amount of KRW 123,541,00,00,” on the same day. On the same day, the Defendant re-issued an electronic tax invoice with regard to the Plaintiff’s “Bansung site”, which is “Monthly: (i) the contract for construction; (ii) the value of supply; (iii) the value of supply; (iv) the amount of KRW 112,310,00; (iii) the amount of tax; (iv) the aggregate amount of KRW 111,231,00;

C. On October 30, 2017, the Defendant issued an electronic tax invoice to the Plaintiff, “Monthly: 10.9., item: 82,760,00 won out of supply price; 82,276,00 won; total amount of 91,00 won; and 91,000 won on the same day.” On the same day, the Defendant issued an electronic tax invoice to the Plaintiff, “Monthly: (a) the construction contract is terminated; (b) the value of supply -82,760,00 won; (c) the amount of tax -82,760,000 won; (d) the total amount of tax -91,036,000 won.”

The Plaintiff remitted the Defendant’s financial account, KRW 10,000,000, and KRW 10,000 on November 15, 2017, respectively, to the Defendant’s financial account.

[Ground of recognition] Facts without dispute, entry of Gap 1-4 evidence, purport of the whole pleadings

2. The plaintiff's assertion and judgment

A. On October 2017, the Plaintiff asserted that the Plaintiff entered into a verbal contract with the Defendant to provide each subcontracting of KRW 82,760,000 (excluding value-added tax), including the removal of the aggregate supply and transport of aggregate at the “E new site” in KRW 112,310,00 (excluding value-added tax) and the new site of the D head office and production logistics facilities, and paid KRW 20,000,000 in advance.

Since then, the Plaintiff and the Defendant rescinded the above contract, and the Defendant promised to return the above KRW 20,000,000 to the Plaintiff by January 31, 2018.

Therefore, the defendant is obliged to pay the plaintiff 20,000,000 won in advance and damages for delay.