1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

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

Facts of recognition

The Defendant was a person who registered his/her business under B’s trade name, and was selected as a construction company of the project for the development of Dwon C (hereinafter “instant project”). On April 5, 2010, the Defendant concluded a contract for construction with the purport that the instant project will be contracted on April 7, 2010 as the total construction cost (including value-added tax), the date of commencement, April 7, 2010, and the date of completion as of December 2, 2010.

On May 15, 2010, the Shinyang Construction Co., Ltd. (hereinafter referred to as the “Fuyang Construction Co., Ltd”) entered into a subcontract with the Defendant in the form of a lump sum subcontract with regard to the instant construction work.

On February 28, 2011, the Plaintiff determined the construction cost as KRW 374,00,000 (including value-added tax) with respect to the installation of landscaping facilities (hereinafter “instant construction”) among the instant construction works among the construction works of the instant project, and decided to complete the instant construction works until April 20, 2011.

On April 6, 201, when the instant construction was in progress, the Plaintiff requested the Defendant to conclude a subcontract on April 13, 201, and on April 4, 2011, between the Plaintiff and the Defendant, the contract was concluded between the Plaintiff and the Defendant, setting the construction cost of the instant construction as KRW 355,70,000 (including value-added tax) and the construction period from April 4, 201 to April 17, 201 (hereinafter “instant contract”).

On May 12, 2011, the Plaintiff received 355,700,000 won for the instant construction work, as stated in the instant contract, directly from the Seocheon-gun that implemented the instant project.

On May 17, 2011, the Plaintiff issued a tax invoice claiming KRW 18,300,000 to the Defendant for the supply of items as “D-divided facility materials” but did not receive the said money from the Defendant.

[Ground of Recognition] Facts without dispute, Gap Nos. 1, 2, 3, 6, and Eul No. 1.