1. Revocation of the first instance judgment.

2. The plaintiff's claims against the defendants are all dismissed.

3. The total cost of the lawsuit.

1. Basic facts

A. The Plaintiff is an individual entrepreneur who runs a construction business under the trade name of “D”, and the Defendants are companies that run each construction business.

B. Defendant C Co., Ltd (hereinafter “Defendant C”) contracted the construction of a new accommodation facility (norries) on the south-gu E at Port from F at the end of 2016, and subcontracted the structural construction (hereinafter “instant construction”) to G (hereinafter “G”).

C. G sub-subcontracted the Plaintiff with reinforced concrete construction, which is a part of the instant construction. After completing the said construction, the Plaintiff issued a tax invoice of KRW 82,500,000 on November 30, 2016 for the equipment usage fee of KRW 82,50,000 (including value-added tax; hereinafter the same shall apply) to Defendant B, and the tax invoice of KRW 88,000 on December 28, 2016 for the equipment unit of KRW 88,00,000 on February 20, 2017 to Defendant C, respectively.

【Ground of recognition】 The fact that there has been no dispute, each entry of Gap's 1 through 3 (including each number), and the purport of whole pleading

2. As to the construction of this case’s summary of the Plaintiff’s assertion, Defendant C had the obligation to pay the respective construction cost to the Plaintiff. G requested Defendant C to the effect that Defendant C would directly pay the price payable to the Plaintiff for the subcontract price to be directly paid to Defendant C to the Plaintiff. The Defendants agreed to issue the tax invoice by dividing the Defendants into the meaning that Defendant C would directly pay the price for the subcontract to the Plaintiff.

In other words, Defendant C, G, and the Plaintiff agree to issue the above tax invoice to the Defendants and pay the amount under the above tax invoice to the Plaintiff directly.

Therefore, the Defendants are obliged to pay the amount under each of the above tax invoices to the Plaintiff.

3. The evidence pre-determination and part of the evidence No. 4 can be seen by adding the whole purport of the pleadings to the evidence.