1. The plaintiff's appeal is dismissed.

2. The defendant, upon the plaintiff's ancillary claim added by this court, shall be the defendant.

1. Basic facts

A. On December 12, 2013, the Plaintiff concluded a contract with C (hereinafter “C”) on the content of D Forest land 6,671 square meters and E forest land 5,726 square meters (each of the above land is the land before annexation on November 12, 2014 and subdivision on April 14, 2015; hereinafter “instant land”) with C (hereinafter “instant project”) and the Defendant-owned Chungcheongbuk-gun, with a view to carrying out the business of constructing a detached house on the said ground and selling it on the said ground (hereinafter “instant project”), and entered into a contract on separate terms (hereinafter “instant service contract”) with the content of “business name: F, service cost: 35 million won (contract amounting to KRW 10 million, intermediate payment to KRW 10 million, remainder of KRW 15,500,000), and value-added tax.”

B. On December 24, 2013, the Plaintiff transferred the amount of KRW 4 million to C Representative G, KRW 6 million, KRW 5 million, KRW 5 million, and KRW 20 million to the account.

(The last five million won was transferred through the Plaintiff’s seat and the parent I’s account involved in the progress of the instant project. (The last five million won was transferred through the H’s account).

On September 24, 2014, the Plaintiff sent to the Defendant content-certified mail claiming total of KRW 26 million, including service costs and various expenses incurred in the course of the instant project, upon the occurrence of disputes with the Defendant during the process of performing the instant project.

The Defendant requested C to provide the settlement details of the instant service agreement, and C Representative G prepared a settlement statement on November 7, 2014, and sent it to C. The settlement details are KRW 33,784,066, the balance 11,784,066, and 066, reflecting the changed portion in the original contract, reflecting the changed portion in the original contract. The Defendant paid the full balance to C.

(F) Of the total service costs, the portion already paid is 22 million won, which consists of KRW 20 million that the Plaintiff paid and KRW 20 million that the Defendant paid to C on May 9, 2014).

Around December 5, 2014, the Defendant requested C to terminate the instant contract, and C Representative G is the Defendant “owner B” on the same day.