1. The part of the judgment of the court of first instance against the plaintiff, which orders payment below, shall be revoked.

The defendant.

1. Basic facts

A. 1) At around October 1, 2014, Defendant, etc., including the Defendant, Co., Ltd., G, H, I, J, and K Co., Ltd., (hereinafter “C”) awarded a contract for the manufacture and installation of solar power plants in Gyeong-gun D (hereinafter “C”) around October 1, 2014. The Defendant et al. tried to cover a loan from a financial institution, but went through difficulties due to credit problems. (2) Upon the Plaintiff’s advice, C and Defendant et al. drafted a construction contract agreement by formally including E Co., Ltd. (hereinafter “E”) in the contractor, and received a loan from a financial institution on the basis of this, and paid a certain fee to E.

Accordingly, around February 2015, the Defendant et al. drafted a new contract for construction works with E and C, respectively, and obtained a loan from the F Association (hereinafter “F Association”).

The FF Union remitted the loan over three occasions, and the first and third loans were remitted to the account in the name of C, and the second and third loans were remitted to the account in the name of E, and E remitted all the remaining money after deducting the fee from the loans 2 and 3.

B. 1) At the time, the written contract for the construction of solar power plants (A4) written by the Defendant and E is indicated as follows. The party to the contract: the party to the contract issued the electronic tax invoice of KRW 1,925,00,000 (the supply price of KRW 1,750,000,000, and the value of KRW 175,000,000) in the name of the Defendant and E (the supply price of KRW 1,750,000,000), and KRW 1,39,200,000 (the supply price of KRW 1,272,00,000, the tax amount of KRW 127,200,000, and KRW 127,000,000 in the name of the Defendant, and received KRW 1,27,00,000,000 in the name of the Defendant.

3) On April 10, 2015, E issued an electronic tax invoice of KRW 525,80,000 (the supply price of KRW 478,00,000, the tax amount of KRW 47,800,000) with the person who is supplied with the Defendant as of April 10, 2015, and transfers KRW 525,80,000 to the Defendant’s name.