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. On May 2014, the Defendant and Sambu Construction Co., Ltd. (hereinafter referred to as “Tbu Corporation”) were awarded a contract for construction work on a national highway 6-in-land and 2 road construction work (hereinafter “original construction work”) with the method of joint performance, which serves as the representative of Sambu Construction from the original Regional Land Management Office of Korea, as the construction cost of KRW 59,286,653,166, and construction period, from December 26, 2014 to January 31, 2018.

B. On December 26, 2014, the Plaintiff was awarded a subcontract for the small-day and horizontal drainage work (hereinafter “instant subcontracted work”) among the main contractor’s construction work, with the subcontract price of KRW 990,00,000, and the construction period from December 26, 2014 to December 31, 2015.

C. The Plaintiff performed the construction in accordance with the subcontracted construction of this case, and issued a tax invoice as listed below according to the progress of the construction process.

Sambu case received progress payment from the original local land management office as listed below and paid part of it to the Plaintiff as follows.

Under the premise that the subcontract price for the instant construction project was 690,800,000 won by the time when the agreement was reached between the third construction of the original contract and the third construction of the original construction project, the original local land management authority agreed on the reduction of contract amounting to KRW 66,820,00 (including value-added tax) between the original local land management authority and the third construction, and paid the construction cost to the third construction of the original contract.

E. On August 17, 2015, Sambu case filed an application for commencement of rehabilitation procedures (Seoul Central District Court 2015 Gohap1025) due to aggravation of management status (Seoul Central District Court 2015 Gohap1025) and received a decision to commence rehabilitation procedures on September 3, 2015, and received authorization of rehabilitation plan on February 26, 2016.

F. On October 8, 2015, the Plaintiff reported a total amount of KRW 187,170,290 (the total amount of KRW 3,039,240,000, such as employment insurance premium) regarding Sambu case, and the total amount of the above credit was recognized and entered in the list of creditors.

G. The Plaintiff.