1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1...

1. Basic facts

A. The Plaintiff is an individual entrepreneur who is registered as a business operator with the trade name of C and engages in the steel structure manufacturing business, etc., and the Defendant is a company that engages in real estate-related development business.

B. D was registered as the Defendant’s intra-company director on June 2015, and around August 2015, the Defendant agreed that D would enter into a construction contract under the Defendant’s name and agreed that D would enter into a construction contract under the Defendant’s name, and opened the corporate director’s head and corporate head’s corporate head.

C. On May 6, 2016, the Plaintiff issued an electronic tax invoice of KRW 12,00,000 (including value-added tax) to the supply value of the goods supplied to the Defendant.

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

2. The parties' assertion

A. On April 20, 2016, the Plaintiff entered into a construction contract with D and Defendant as a contractor upon receiving a request for the construction of steel structure at the construction site of the Daegu E general restaurant (hereinafter “instant construction site”), and completed the said construction work.

Therefore, the defendant shall pay 12,00,000 won to the plaintiff for the agreed construction cost.

B. The defendant did not conclude the above construction contract with the plaintiff.

It is difficult to find out whether the Plaintiff actually entered into a contract for construction with D and whether the Plaintiff actually performed the above construction work.

3. In full view of the evidence as seen earlier and the statements in Gap evidence Nos. 3 and 5 through 7 (including the number of branch numbers; hereinafter the same shall apply) and the overall purport of the testimony and pleadings by the witness witness D of the first instance trial, the plaintiff entered into a contract with D and the contractor as the defendant around April 2016 and the plaintiff entered into a contract with D and the contractor for the construction of the steel structure of 12,00,000 construction cost at the construction site of this case (hereinafter the "construction contract of this case"), and the plaintiff completed the above construction work around that time.

The plaintiff shall issue a tax invoice to D after completing the above construction work.