1. The defendant's appeal is dismissed.

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

3. The judgment of the court of first instance is rendered in accordance with Paragraph (1) of the same Article.

1. Facts of recognition;

A. The plaintiff was a company engaged in the electrical construction business located in Busanjin-gu, Busan, and the transfer trade name was E and B.

The defendant is a company that carries out construction business in Busan Shipping Daegu FF located in Busan.

B. At the end of 2017, the Defendant was awarded a contract for the Rotterdam Corporation and I’s office (hereinafter “I’s office”) located on the third floor of the Busan metropolitan G hotel general in Busan Metropolitan City (hereinafter “H”) around the end of 2017.

C. From the end of November 2017 to January 2018, the Plaintiff performed the electrical construction of the said H and I office (hereinafter “instant electrical construction”). D.

With respect to the instant electrical construction, the Plaintiff issued respectively a tax invoice of KRW 8,800,000 (including surtax; hereinafter the same shall apply) to the Defendant on December 15, 2017, and a tax invoice of KRW 5,500,000 on January 31, 2018, and a tax invoice of KRW 4,400,000 on February 14, 2018.

The Defendant paid the Plaintiff KRW 8,800,000, KRW 5,500,000 on December 11, 2017, and KRW 18,700 on January 31, 2018, and KRW 4,400,00 on February 20, 2018, respectively, to the Plaintiff.

E. On March 5, 2020, Defendant J received a summary order of KRW 4,000,000 on the grounds that the Defendant’s representative director ordered H test work from L to K, who is a non-registered constructor, for the construction cost of KRW 150,00,000, and received a fine for negligence of KRW 4,00,000. The Defendant’s representative director requested a formal trial, but withdrawn the claim on March 18, 2020, and the said summary order became final and conclusive as it is.

[Ground of recognition] Facts without dispute, Gap evidence 6 (including branch numbers, hereinafter the same shall apply), Eul evidence 7, significant facts in this court, the purport of the whole pleadings

2. The parties' assertion

A. The Plaintiff completed the instant electrical construction upon the Defendant’s request, but the Defendant paid KRW 18,70,000 for the intermediate progress payment out of KRW 45,20,000 for the instant electrical construction (H electrical construction KRW 37,50,700,000) and paid KRW 26,50,000 for the remainder construction payment.