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”) entered into a contract with Jeju Local Government Procurement Service and D Corporation (hereinafter “instant Corporation”) on July 13, 2017.

B. Around July 2017, the Plaintiff entered into an agreement with C to manufacture and supply the air circulation apparatus necessary for the instant construction to KRW 305,00,000 (value-added Tax Separate) (hereinafter “instant agreement”) (hereinafter “instant agreement”), but the Plaintiff had the appearance of producing the air circulation apparatus directly produced by C.

C. Accordingly, around July 2017, C issued an order and a tax invoice in total of KRW 263,000,000 (excluding value-added tax) for each manufacturing process of the air-conditioning machines and directly paid the price therefor.

In addition, C and the Plaintiff shall pay the remainder of KRW 42,00,000 (excluding value-added tax) to the Plaintiff, and upon paying the above payment to the Defendant, the Defendant shall pay it to the Plaintiff. Accordingly, the Defendant shall be issued a tax invoice of KRW 12,00,000 from the Plaintiff on August 18, 2017, and the Defendant paid the above KRW 12,000,000 and the value-added tax to the Plaintiff on August 22, 2017.

E. The Plaintiff filed the instant lawsuit against the Defendant and C, and the first instance court rendered a decision in lieu of the conciliation that the Defendant and C jointly and severally paid KRW 13 million. Although the Defendant raised an objection, C did not raise any objection, and the said decision became final and conclusive as it was only for C.

[Ground of recognition] The fact that there is no dispute, Gap 3, 4, 5, 6, 7, 9, 10, 13, 14, 16, 18, and Eul 1, and the purport of the whole pleadings

2. The plaintiff's assertion ① A, the actual representative of the defendant, entered into the instant agreement with the actual party Eul, or guaranteed the obligation to pay the price by C, and the defendant is obligated to pay the amount of 20,130,780 won (=42,00,000 - 12,000,000 - 9,869,220 won for expenses, etc.) payable to the plaintiff.

(2)