The plaintiff's appeal is dismissed in entirety.

Expenses for appeal shall be borne by the plaintiff.

The purport of the claim and appeal is the purport of the appeal.

1. Facts of recognition;

A. On July 26, 2017, the Defendants requested the manufacture and installation of 5,000 banners to D (mutual name: E).

D At the time, from August 8, 2017 to August 21, 2017, agreed to manufacture and install the above banner 50 million won (value-added tax separate) in 40 million won (value-added tax separate).

(2) Around July 26, 2017, the Defendants: (a) rescinded the agreement between D and D on July 26, 2017; (b) produced and installed 558 banners (including value-added tax) on the Defendants; (b) produced and supplied banner 1,910 (5,000 won per banner 5,00); and (c) concluded an advertisement production contract with the Defendants on September 6, 201 (hereinafter “instant contract”); (b) supplied the Defendants with the amount of KRW 28,873,90 for the instant contract; and (b) supplied the Defendants with the amount of KRW 80,000 for each banner 1,000 for each banner x 10,000 for each week x 80,000 for each of the instant contracts; and (c) transferred the Defendants’ claim amount of KRW 208,873,90 for each of the instant contracts to D and D 2008,000 for each of the Defendants (F).

[Reasons for Recognition] Facts without dispute, Gap evidence Nos. 12, 4, 7 and Eul evidence Nos. 1 through 3 (including branch numbers; hereinafter the same shall apply) and the purport of the whole pleadings

2. The assertion and judgment

A. The gist of the Plaintiff’s assertion was as requested by the Defendants through D to produce and install banners, and the Defendants’ employees reported the current status of production and installation of banners by e-mail, and completed the production and installation of the banner 3,970 as requested by the Defendants.

However, the defendants pay to D the cost of manufacturing and installing the banner 558, while the defendants pay to the plaintiff the cost of banner 280.