1. Revocation of a judgment of the first instance;

2. The plaintiff's claim is dismissed.

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

1. Facts of recognition;

A. C’s projects to create multiple sports and leisure facilities, such as golf clubs, at the time of Kimhae-si on February 21, 2005 (hereinafter “instant development project”) (hereinafter “instant development project”).

2) On April 8, 2010, C established the F Co., Ltd. (hereinafter “F”) which is a special purpose corporation (SPC, Special Pate), and submitted a public offering at Kim Sea with F Co., Ltd. (hereinafter “F”), and on June 2005, Kim Sea entered into a concession agreement on the instant development project with F selected as the final project executor.

B. On December 29, 2005, the Defendant’s design service contract concluded “F, etc.” and “F, etc.” (hereinafter “F, etc.) entered into a basic survey for the implementation of the instant development project with the Defendant, Csan-onlyton, Inc., and the Korea Forest Service Corporation (hereinafter “Defendant, etc.”). Of them, the Defendant agreed to provide services related to the basic plan for the development of the golf course, golf course design (basic and working design), golf course design (basic and working design), golf course implementation plan, and golf course implementation plan, and the service price was determined as KRW 1.81,5 million (value-added tax) including all expenses incurred prior to the conclusion of the said contract, including all expenses incurred prior to the conclusion of the contract.

1) The Defendant, etc., who jointly received the instant design service contract, jointly receives the proposal for the original project (the document No. 5 included a total construction cost of KRW 292,764,00,000, and among them, the cost of civil engineering and landscape construction for golf courses is KRW 52,180,000,000, and the said cost of construction for golf courses is multiplied by the rate of KRW 3.48%.