1. The plaintiff's appeal is dismissed.

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

The purport of the claim and appeal is the purport of the appeal.

1. Basic facts

A. C Co., Ltd. (hereinafter “C”) awarded a contract for D&D (2) from the Korea Land and Housing Corporation (hereinafter “instant construction”) and subcontracted part of them to the Defendant.

B. On December 16, 2015, the Plaintiff issued an electronic tax invoice that consists of “services : Services : 20,000,000, tax amount: 2,000,000 won” against the Defendant.

C. On January 21, 2016, after the issuance of the tax invoice, the Defendant paid KRW 12,000,000 to the Plaintiff.

[Ground of recognition] Facts without dispute, Gap evidence 1, 2, Eul evidence 2 and the purport of the whole pleadings

2. The Defendant, which caused the Plaintiff’s claim, agreed to take 10% of the gains accrued from the instant construction works and pay the remainder to the Plaintiff. On December 2, 2015, the Defendant agreed to set the interim settlement amount to be paid to the Plaintiff by the Defendant at KRW 22,00,00 (including additional tax) when the construction work ratio exceeds 93%.

However, the Defendant only paid KRW 12,00,000 to the Plaintiff on January 21, 2016, and thus, the Plaintiff is obligated to pay the remainder of KRW 10,000,000 and delay damages.

3. Comprehensively taking account of the respective descriptions of Gap evidence Nos. 4, 5, 6, 16, and Eul evidence Nos. 3 and the purport of the whole pleadings, the plaintiff can be acknowledged as having agreed to receive KRW 22,00,000 from the defendant in return for allowing the defendant to enter into a subcontract with Eul for part of the instant construction work.

The instant construction project is an information and communications construction project under the Information and Communications Construction Business Act and excluded from the application of the Framework Act on the Construction Industry under Article 2 subparagraph 4 (b) of the Framework Act on the Construction Industry, and there is no explicit provision prohibiting the payment of cash in the name

However, in the case of information and communications construction projects as well as construction works, the agreement to pay rebates in return for subcontracting is the choice of a construction project equipped with adequate execution capacity.