1. The defendant's appeal is dismissed.

2. The costs of appeal shall be borne by the Defendant.

Purport of claim and appeal

1...

1. Case issues and citing the judgment of the court of first instance

A. The key issue of the instant case is ① whether the Plaintiff and the Defendant agreed to the settlement of accounts between the Plaintiff and the Defendant, ② whether the Defendant entrusted E with the authority to the settlement of accounts of the instant construction, ③ the meaning of the instant confirmation document.

B. Regarding this, the first instance court: ① the Plaintiff entered into a joint supply and demand agreement with the Defendant upon introduction of E among the search for the joint subcontractors in the former North Korean region for participation in the tender; ② even according to the Defendant’s assertion, E entered into a joint supply and demand agreement with the Defendant upon lawful delegation by the Defendant; ② the Defendant’s employee identification number, corporate identification number, and qualification examination documents for participation in the construction project of this case; ③ the instant construction project was awarded a joint contract but completed independently by the Plaintiff, and the remaining companies, including the Defendant, did not pay 75% to the Plaintiff out of the construction price paid at the ordering place; ④ the Plaintiff issued electronic tax invoices in full; ④ the Plaintiff sent 10 to B at the time of entering into the instant joint supply and demand agreement; ④ the Defendant’s statement about the settlement rate at 00 to B, which was delivered to B, and the Defendant gave testimony about the settlement amount at 200 to B; ⑤ the Defendant’s payment of the construction price at 160% to B, which was issued by the Defendant’s Party 201.