1. The part of the judgment of the court of first instance against the Defendants shall be revoked, and the Plaintiff corresponding to the revoked part shall be against the Defendants.

1. Basic facts

A. On November 20, 2008, Defendant C Co., Ltd (hereinafter “Defendant Co., Ltd”) concluded the instant service contract (hereinafter “the instant service contract”) with the Incheon World Festival (hereinafter “the Organizing Committee”), setting the total contract amount as KRW 2,247,929,160 (including value-added tax) with the Plaintiff, a foundation, as a foundation’s name, as it appears to have been referred to as the Organizing Committee for the Incheon World Festival (the name of the foundation, unlike the name of the foundation).

The amount of the above contract was calculated by adding the amount equivalent to 3% of the cost, which is expected to be required, to the general management expenses, and the amount equivalent to 10%, to the agency fees, and the amount has been increased to 4,010,560,470 won through the three changes contract thereafter.

B. Defendant A, as the head of the public marketing business division of the Defendant Company, was in charge of the instant service contract. Defendant B, as the head of the planning division of the Defendant Company’s public marketing business division, was in charge of the instant service contract.

C. On March 27, 2009, the Organizing Committee paid to the Defendant Company KRW 752,400,000 as advance payment, KRW 288,077,430 as advance payment, KRW 1,218,197,320 as progress payment on June 22, 2009, KRW 1,218,197,320 as progress payment on August 17, 2009, and KRW 934,022,560 as progress payment on September 30, 209, respectively. In order to make the final settlement around October 2009, the Organizing Committee demanded the submission of evidentiary documents, such as the tax invoice, as well as the shipment.

Accordingly, Defendant A and B forged or falsified tax invoices, etc. under the name of 23 cooperative companies, including Saturdays Korea Co., Ltd., and submitted evidentiary data to the Organizing Committee on December 18, 2009. Of them, the cost calculated by the Defendant Co., Ltd., even if it was not paid to the said company, is total of KRW 458,027,00.

E. On January 13, 2010, the Organizing Committee delivered a total of KRW 811,125,170 to the Defendant Company, including the above KRW 458,027,00 for completion money, and the Organizing Committee did so.