1. Revocation of the first instance judgment.

2. According to the selective claims added at the trial, the Defendant KRW 13,299,000 shall be the Plaintiff.

1. The parties' assertion

A. The Plaintiff, with the Plaintiff’s trade name, completed the construction work on the military unit fence of KRW 12,09,000 (excluding value-added tax) from the Defendant who runs the construction business, and thus, the Defendant is obligated to pay the construction cost to the Plaintiff.

Even if the actual business operator C is D, as claimed by the defendant, the defendant who lent the name of the business operator to D must pay the above construction cost on the basis of the nominal lender's liability.

B. The defendant-friendly job offering D accepted the request that "a construction business operator registration certificate and a certificate of full payment of taxes are required to pay the construction cost upon receiving a construction contract from the original office" and completed the registration of the construction business operator in the name of C.

D promised to use the above business registration certificate to the Plaintiff only in order to receive the construction price of D and not to use it for other purposes.

The actual business operator of the above C is D and the above business operator was transferred to D later.

The construction cost of this case is to be paid by D who entered into a contract with the Plaintiff, and the Plaintiff did not reach an agreement with the Plaintiff, and the Defendant, who did not conclude a contract for construction, cannot be held liable.

2. Determination

A. According to Gap evidence Nos. 1 through 4 and Eul evidence Nos. 1 through 5 (including branch numbers for those with serial numbers) and response to an order to submit tax information to the director of the tax office of the first instance court, on November 4, 2015, the plaintiff and the defendant (hereinafter "C") completed the registration of construction business under the name of the plaintiff and the defendant (hereinafter "the plaintiff") on E (the contractor: F company, construction cost: 1,2090,000 won (in addition, value added tax, and payment within 15 days after the completion of construction)) was prepared. After the completion of the construction, the plaintiff completed the construction at the end of November 2015; the fact that the money deposited in the construction company, etc. before and after the above construction was transferred to D most of the money deposited by the construction company, etc. to one bank account of the defendant; and the fact that it was transferred.