1. Revocation of the first instance judgment.

2. The plaintiff's claim is dismissed.

3. All costs of the lawsuit shall be borne by the Plaintiff.

1. Basic facts

A. 1) The Plaintiff is a D Co., Ltd. (hereinafter referred to as “foreign Co., Ltd.”) with building and engineering work, etc.

As the representative director of the instant land, he/she was appointed on October 19, 2015, and was registered on October 20, 2015. The Defendant, without registering the construction business, engaged in the construction business under the name of H. without registering the construction business. (ii) The ten persons, including G and E, including 10 persons, were the owners of the land outside C and 13 (hereinafter “instant land”), who were the owners of the instant land, and had difficulty in implementing a business plan to newly build urban-type residential housing on the ground of the instant land.

B. 1) The non-party company (at the time the representative director is I)

Around August 2013, G, the representative of the foregoing project, is the construction of a new urban-type residential housing (hereinafter “instant construction”) with G around August 2013.

(2) From August 12, 2013 to April 2014, the construction period of construction is 2,230,000,000 won (excluding value-added tax) and the construction cost is 2,00,000 won (excluding value-added tax). Meanwhile, on August 12, 2013, the Defendant drafted a subcontract agreement between the non-party company and the non-party company to accept the instant construction cost from the non-party company as 2,069,956,80 won (labor cost 662,386,176).

3) As between G and G on November 18, 2013, the non-party company drafted a contract for the increase in construction cost of KRW 2,380,00,000 for the instant construction work ( separate from value-added tax and indirect construction cost), and KRW 196,00,000 for the royalty. (c) Each written statement No. 1) signed and issued to the Plaintiff on December 4, 2015, a written statement stating that the Defendant would pay KRW 88,00,000 to the Plaintiff by July 30, 2016 (hereinafter “each written statement”), and issued a promissory note with a face value of KRW 88,00,000 for the Plaintiff on December 9, 2015.

2. On March 30, 2016, the Plaintiff and the Defendant delivered tax invoices of KRW 2,306,379,000 to the Plaintiff in the course of arranging the instant construction work, and the Defendant was affiliated with the Plaintiff.