1. The plaintiff's primary claim against the defendants is dismissed in entirety.

2. Defendant B shall be KRW 104,000,000 to the Plaintiff.

1. Basic facts

A. On December 29, 201, at the request of Defendant B and C, the Plaintiff concluded a construction contract (hereinafter “instant construction contract”) with E Co., Ltd. (hereinafter “E”), which stipulates “F Corporation” as a construction cost of KRW 277,200,000 (including value-added tax) and the period from December 29, 2011 to January 31, 2012 (hereinafter “instant construction contract”).

B. On January 27, 2012, the Plaintiff, at the request of Defendant B and E, prepared and issued electronic tax invoices of KRW 277,200,000, total tax amount of KRW 252,000,000 in relation to the instant construction work, when the Plaintiff did not perform the instant construction work at all.

After that, on February 29, 2012, when the Plaintiff did not complete the instant construction, it was issued a copy of the internal electronic bill (hereinafter “instant bill”) issued from E at par value 277,200,000, and as at August 27, 2012 due date.

C. The Plaintiff’s loan B2B loan between Defendant B and G Co., Ltd. (hereinafter “G”) on March 6, 2012 when the instant construction was not entirely performed upon Defendant B’s request refers to a loan against credit sales claims, which is extended to obtain a loan as security by setting the credit limit of KRW 500 million.

The company that purchased goods from the supplier company receives a loan from the supplier company as collateral for the bill instead of paying the purchase price for the bill.

If the maturity of credit sales bonds is returned later, the purchasing company shall repay the loan instead of this loan.

The trading agreement was concluded.

In addition, 2,692,683 won was loaned from 2,80,000 won as security and 2,692,683 won was deducted from interest 107,317 among them, and 274,40,000 won was loaned from the same bill as security on March 30, 2012, and 265,32,247 won was deducted from interest 9,07,753 won was paid.

The Plaintiff, upon Defendant B’s request, did not perform the instant construction work at all, on April 3, 2012.