1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

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

1. Basic facts

A. The Plaintiff was established for the purpose of design business, etc. on June 2014, and the Plaintiff’s representative C was selected as a youth business operator in the evaluation of the “Juvenile Start-up Academy,” which was initiated by the Small and Medium Business Corporation, and received subsidies for the development of “D”.

The defendant is a company established for the purpose of integrated consultation on computer systems and building service business.

B. 1) With respect to the development of the Plaintiff’s “D”, the Plaintiff entered into a consignment development agreement with the Defendant and the Small and Medium Business Corporation on January 16, 2015 (hereinafter “instant agreement”) with the following content:

A. An entrusted project title (project title): D (hereinafter referred to as “instant program”).

) Period of the entrusted project: A person responsible for the entrusted project cost from January 16, 2015 to March 16, 2015: A person responsible for the entrusted project cost of KRW 28,270,000 (including value-added tax): Defendant 2) the main contents of the instant contract are as follows:

A youth business start-up CEO (in this case, the plaintiff is named as the case; hereinafter the same shall apply) and an entrusted institution (in this case, the defendant is named as the case; hereinafter the same shall apply) shall enter into a contract as follows with respect to the entrusted performance under the Youth Start-up Academy (the disease, the Small and Medium Business Corporation is named as the case; hereinafter the same shall apply) and shall confirm the terms of the contract and execute the project cost:

Article 1 (Implementation Objectives and Scope of Projects) The purpose is to develop technologies (products) in the consignment project plan attached thereto.

Article 2 (Business Performance) (2) A and B shall perform their duties under the control and supervision of C in order to implement contractual matters in accordance with the entrustment business plan for attached documents.

Article 3 (Payment of Project Costs) A and B agree that the entrusted project expenses shall be paid to Byung as follows:

(1) Project costs shall consist of charges paid by Gap and government subsidies by Byung, the terms and conditions of payment shall be advance (30%) and remainder (70%), and shall be paid within the scope of payment rate.

(2) Project costs;