1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

purport.

1. Basic facts and issues

A. The Defendant, upon receiving a contract from the Korea Rural Community Corporation for the construction of civil engineering and construction works for B projects, sub-subcontracts certain construction works to C, but was in the form of appointing C as the Defendant’s on-site agent.

C determined the construction business operator and the construction cost and sent a written estimate, etc. to the Defendant and performed the construction with the approval of the Defendant.

B. On behalf of the Defendant, around July 2015, C re-subcontracted the low temperature storage and installation works (hereinafter “instant construction works”) among the said civil construction works, to the cost of construction KRW 82,50,000 (including value-added tax). A written estimate of the same amount was sent to the Defendant for approval.

C. After the conclusion of the instant construction contract, C requested the Plaintiff to issue a tax invoice by increasing the construction cost by KRW 15 million, as the overall sales data of the Defendant’s construction site are to be maintained. Moreover, C requested the Plaintiff to return the difference between the actual construction cost and the actual construction cost, as the amount of the tax invoice is to be paid in full according to the amount of the tax invoice.

Accordingly, on September 22, 2015, the Plaintiff issued a tax invoice of KRW 99 million increased by KRW 15 million compared to the actual construction cost and delivered it to C. On September 24, 2015, the Plaintiff deposited KRW 59 million out of the construction cost from the Defendant, and transferred KRW 15 million out to C.

On December 22, 2015, the Plaintiff completed the instant construction work.

E. The Plaintiff asserts that the balance of the construction cost is KRW 38.1 million ( KRW 82.5 million - KRW 59.4 million), and the Defendant asserts that the balance of the construction cost is KRW 23.1 million ( KRW 82.5 million - KRW 59.4 million) and thus, the Defendant’s remainder of the payment obligation is the issue of this case.

【Ground for Recognition: Facts without dispute; Gap evidence 1 through 5; Gap evidence 1 to 4; Gap evidence 1 to 4; the testimony of the witness C at the trial and the purport of the whole pleadings】

2. Plaintiff’s assertion and judgment

A. The primary assertion and judgment C are the defendant's appearance.