1. The plaintiff's appeal and the claim extended in the appellate trial are all dismissed.

2. The costs of the lawsuit after the appeal are filed.

1. Basic facts

A. The Plaintiff, a company running Internet content-related business, etc., is an amount of value-added tax of KRW 1,120,000,000, for the purpose of supplementing the book function of the Internet website operated at the time of December 8, 2017 and for the SWV business, as a broker of C (hereinafter “C”) with the Defendant.

On the other hand, the plaintiff's remittance includes value-added tax, but the plaintiff does not have the issue of value-added tax in this case.

The term "in-house site development contract" (hereinafter referred to as "in-house development contract") was entered into, and deposited KRW 1,120,000 as the first contract price in C.

B. Since then, the Defendant, instead of partially improving the website to the Plaintiff, recommended the Plaintiff to develop a new website with low development costs using the “D” program, and the Plaintiff received it.

Accordingly, the Plaintiff’s mother of E Co., Ltd. (hereinafter “E”) on January 11, 2018 is the representative director, and the Defendant is an employee (IT director) and the auditor.

The contract amount of 4,000,000 was entered into with the “sales platform website production and installation contract” (hereinafter “second contract”).

The Plaintiff and E agreed that KRW 2,00,000,000 out of the contract price of KRW 4,000,000 shall be paid within five days after the conclusion of the second contract, and KRW 2,00,000,000 shall be paid at the time of completion of the creation and installation of the website, respectively, and that KRW 1,120,00,000, out of KRW 1,120,000 deposited in C pursuant to the first contract, shall have the effect as part of the contract deposit of KRW 2 contract.

C. The Defendant shall use “G” program and additionally KRW 1,00,000 in order to develop the function of the book-keeping operated by the Plaintiff in the process of clarifying the function of the book-keeping in the course of developing a new web-site in accordance with the contract 2.