1. The defendant (Counterclaim plaintiff)'s appeal is dismissed.

2. The defendant-Counterclaim plaintiff's counterclaim filed by this court.

A principal lawsuit and a counterclaim shall be deemed simultaneously.

1. Basic facts

A. The status of the parties 1) The D Co., Ltd. (hereinafter “D”)

C) The purpose of which is building construction business, fire-fighting equipment construction business, etc., and C (hereinafter referred to as “C”).

(2) The purpose of the construction business, service, lodging business, etc. is the Plaintiff’s representative director, and the Defendant is the representative director of C from May 16, 2018 to May 16, 2018, who was the head of C at the time of concluding the following construction contracts.

B. C and D’s construction contract and its progress 1) On October 31, 2014, C entered into a construction contract with D for the construction of a new E-ground building in Chungcheongnam-si, Chungcheongnam-si, the construction period of KRW 693 million (including value-added tax) and the construction period of November 3, 2014 through March 21, 2015. 2) as between D and D on June 19, 2015, C entered into a comprehensive construction contract with D to settle the construction cost by adding actual construction costs and profits.

3) However, the construction of the said new building was not completed even before September 2016. D continued to perform the construction even after the completion, and D discontinued discontinued and completed the construction around September 2017. C. The Plaintiff and the Defendant’s loan certificates and D tax invoices issued 1) on December 28, 2016, the Defendant prepared a loan certificate stating that “the Defendant borrowed KRW 1.5 million from the Plaintiff on a yearly basis and June 27, 2017” (hereinafter “the instant loan certificate”).

2) On December 29, 2016, D issued, to C, a tax invoice stating “The date of supply: December 28, 2016; the item name: 150,000 won: 150,000 won in total; 165,000 won in total; 100,000 won in supply”; and a tax invoice stating “the date of supply: December 29, 201; the value of new construction; the value of supply; KRW 10,000 in total; KRW 10,000 in supply; and KRW 11,00,000 in total.”