1. The plaintiff's claim is dismissed.

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

1. Basic facts

A. C Co., Ltd. entered into a contract with the Defendant on July 7, 2017, setting the construction cost of KRW 1,540,000,000, and the construction period from July 10, 2017 to December 31, 2017, to construct a new factory in the Daegu-gun D Industrial Complex.

B. On September 28, 2017, the Plaintiff issued an electronic tax invoice claiming construction cost of KRW 200 million to the person who is supplied with the Defendant.

C. On October 27, 2017, the Defendant remitted KRW 150 million to the Plaintiff.

[Reasons for Recognition] Facts without a partial dispute, Gap evidence Nos. 4, 5, Eul evidence Nos. 1 and 11, and the purport of the whole pleadings

2. The allegations and judgment of the parties

A. A. Around August 2017, the Plaintiff asserted that the Plaintiff received only KRW 200,000,000 from the Defendant for the construction cost of 160,000,000 (value-added tax separate) from the construction cost of the instant plant construction works. On September 2017, the Plaintiff entered into a subcontract with the Defendant, not for the Plaintiff, but for the Plaintiff to directly enter into a contract with the Defendant, and for the Plaintiff to transfer the construction cost of KRW 22,650,00,00, including value-added tax. Accordingly, the Plaintiff issued a tax invoice with the total amount of KRW 200,915,000,000, including value-added tax, in consultation with the Defendant. However, the Plaintiff claimed that only received KRW 150,000,000 from the Defendant, and that the Plaintiff received the remainder construction cost of KRW 50,000,000 from the Plaintiff.

B. The Plaintiff asserts that the instant subcontract was concluded orally with the head of the Defendant field office, and that E was also requested for additional construction. However, the Plaintiff cannot be identified as the recipient of the quotation and the quotation for additional construction (Evidence A1 and 2) that the Plaintiff sent to E in connection with the instant panel construction.