1. Revocation of the first instance judgment.

2. The Defendant: (a) KRW 12,540,000 for the Plaintiff and its related thereto, from October 28, 2014 to December 2014.

1. Facts of recognition;

A. On April 4, 2013, the Defendant was awarded a contract for B production and temporary installation work (hereinafter “instant construction work”) from a Co., Ltd. with KRW 1,422,300,00 (i.e., November 28, 2014, changed to KRW 1,393,095,000).

B. On the other hand, the Defendant entered into in advance a contract with C on the instant construction work (hereinafter “instant agreement”), and drafted “a conspiracy construction agreement” as set out below with C on May 8, 2012, and the main details are as follows.

Article 1 (Purpose of Contract) The representative D (hereinafter referred to as the "A") and the Co-contractor C (hereinafter referred to as the "B") shall enter into an agreement to execute and faithfully implement the agreement as follows:

Article 2 (Terms and Conditions of Contract): The contract amount: The contract amount: from May 10 to May 09, 2014: Article 3 (Scope and Details of the Corporation) (1) the materials (excluding government-funded materials), human resources, equipment, and incidental expenses that are invested in the above Corporation (other than government-funded materials), Article 4 (Payment of Price) (1) The term “A” shall, in principle, claim the tolerance of each month, and in respect of the progress payment received each month, the remainder reserved by 10% to “B”, and the reserved amount shall be paid in consultation between “A and “B” if necessary.

Article 6 (Submission of Documentary Evidence) (1) “B” shall issue all documents necessary for tax evidence produced (such as materials, equipment, wages, etc.) by the Corporation in the name of “A” and submit them to “A” each month in the request for flag.

C. Meanwhile, the Plaintiff entered into a material transport contract with C, such as the sn beamline, related to the instant construction project, and received C’s instructions from September 19, 2014 to October 25, 2014, and provided freight transport services worth KRW 12,540,000 at the instant construction site.

After October 27, 2014, the Plaintiff supplied electronic tax invoices to the Defendant in relation to the above cargo transportation services: The Defendant, the supplier: the Plaintiff, and the item: the freight.