1. The plaintiff's claim is dismissed.

2. The costs of lawsuit shall be borne by the Plaintiff.

Basic Facts

On January 13, 2016, the Plaintiff entered into a contract between the Plaintiff and the Defendant for a contract with the Defendant to receive construction cost of KRW 913 million (including value-added tax) and the construction period from January 13, 2016 to April 30, 2016 (hereinafter “instant pipeline contract”), and the Plaintiff agreed to return KRW 130 million, out of the construction cost to be paid by the Defendant, to the Defendant.

(hereinafter “instant return agreement”). On January 15, 2016, the Plaintiff entered into a contract with the Defendant for the supply of and demand for the steel framed of project facilities (hereinafter “instant contract”) by setting the construction cost of KRW 70,40,000 (including value-added tax) and the construction period from January 15, 2016 to April 30, 2016 (hereinafter “instant contract for the steel framed of project facilities”).

The Plaintiff completed each of the instant construction works around July 2016, including the Plaintiff’s completion of construction works and the Defendant’s payment of construction cost.

From January 17, 2016 to July 2016, the Defendant paid 913 billion won in total as the construction cost under the instant piping contract, and 70 million won in total as the construction cost under the instant steel contract. On January 13, 2017, the Defendant paid 72,04,030 won in total as wages to the Plaintiff’s employees with the Plaintiff’s direct non-payment agreement.

On February 2, 2016 and May 2016, the Plaintiff: (a) returned to the Defendant a total of KRW 91 million of the construction price received under the instant return agreement; and (b) on August 10, 2016, the Plaintiff drafted a written confirmation to the effect that “The Defendant returned KRW 91 million, out of KRW 130 million to be returned under the instant return agreement; and (c) the remainder of KRW 39 million minus the corporate tax of KRW 199 million and the unpaid balance of KRW 10 million of the D Corporation shall be refunded; and (d) KRW 1.4 million shall be deducted from the remainder of KRW 39 million.”

(hereinafter referred to as “instant confirmation”). [The grounds for recognition] does not dispute, and