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. Determination as to the claim for transportation expenses

A. The Plaintiff’s cause of the Plaintiff’s claim entered into a timber transport contract with the Defendant around June 2010, and received timber from the Defendant and received transportation expenses from the Defendant. From May 2012, the Defendant did not receive total transportation expenses of KRW 27,400,000 due to delay in payment of transportation expenses.

Therefore, the defendant is liable to pay the plaintiff the unpaid transportation cost of KRW 27,400,000 and the delay damages for the payment.

B. The fact that the Plaintiff and the Defendant received timber from the Plaintiff, and the Defendant had engaged in the transaction in which the Plaintiff received it from the Plaintiff and transported it, and then received transportation expenses from the other party, is not disputed between the parties. However, it is insufficient to recognize that the testimony of the witness C and the witness witness C received it from the Defendant that the Plaintiff did not receive transportation expenses equivalent to KRW 27,400,000 even though the Plaintiff received it from the Defendant and transported it, and there is no other evidence to acknowledge it.

C. According to the theory of lawsuit, the plaintiff's claim for this part is without merit.

2. Determination on the claim for return of loan or provisional payment

A. From March 2013 to July 2014, 2014, the Plaintiff paid a total of KRW 243,200,000 to the Defendant as a loan and transportation cost. Of these, the amount that the Plaintiff paid as transportation cost is KRW 112,00,000, and the remainder of KRW 130,000,000 except for the amount is leased to the Defendant.

Even if the above KRW 130,000,000 was not a loan but a prior payment for transportation expenses as alleged by the Defendant, the Defendant did not receive transportation expenses in advance, and thus, the Defendant is obliged to pay the Plaintiff KRW 130,000,000 and damages for delay thereof.

B. 1) Whether the Plaintiff lent money to the Defendant is entitled to money between the parties.