The plaintiff's appeal is dismissed.

Expenses for appeal shall be borne by the plaintiff.

Purport of claim and appeal

The judgment of the first instance.

Basic Facts

C Around April 1, 2015, D Co., Ltd. (hereinafter “C”) subcontracted D Co., Ltd. (hereinafter “D”) with respect to reinforced concrete construction (hereinafter “instant construction”) among the pre-nam Masung E projects, and D re-subcontracted the instant construction to the Plaintiff around that time.

On April 2015, the Plaintiff entered into a contract with the Defendant to lease heavy equipment invested in the instant construction work from the Defendant.

The Plaintiff and the Defendant agreed to issue a tax invoice to C and D as the Plaintiff is unable to issue a tax invoice due to the lack of business registration, and the Plaintiff and the Defendant agreed to pay the remainder of the tax invoice to the Plaintiff after receiving construction payment from C, etc.

(2) On February 15, 2017, after completion of the instant construction project, the Plaintiff entered into an agreement on the settlement of the construction cost with C and the instant construction cost, and C paid KRW 30,000,000 to the Defendant pursuant to the said settlement agreement (hereinafter “instant settlement agreement”).

[Ground of recognition] Facts without dispute, Gap evidence Nos. 1, 5, and 6, and the purport of the entire argument as to the plaintiff's claim for money under the return agreement of this case (hereinafter "the plaintiff's claim No. 1 of this case") are KRW 34,067,50. The plaintiff already returned KRW 20,898,000 from the defendant to the plaintiff. Thus, the defendant is obligated to return the remainder of KRW 13,169,50 to the plaintiff.

The Defendant’s total amount of KRW 71,517,50 (i.e., KRW 43,792,500 from C to KRW 43,792,500) from D to KRW 43,792,500, the Defendant paid KRW 37,450,000 from the Plaintiff (i.e., KRW 29,250,000, value added tax of KRW 550,000 on behalf of the Plaintiff).