1. The part against the plaintiff corresponding to the money ordered to be paid under the judgment of the court of first instance shall be revoked.

The defendant.

1. Basic facts

A. The Plaintiff is engaged in steel wholesale retail business with the trade name of “C,” and the Defendant is engaged in construction business, etc. with the trade name of “D.”

B. On March 11, 2014, the Defendant was awarded a contract with the F Co., Ltd. (hereinafter referred to as “F”) for construction work (the name of the construction work: KK Corporation; hereinafter referred to as “instant construction work”) on the land of Daegu-gun E, Daegu-gun (hereinafter referred to as “F”) by setting the construction cost of KRW 264,00,000 and the construction period from March 11, 2014 to May 12, 2014.

C. From March 2014 to April 2014, the Plaintiff supplied steel materials of KRW 69,628,724 in total at the instant construction site at H’s request (i.e., value of KRW 63,298,840 value-added tax of KRW 63,29,8840).

On April 30, 2014, the Plaintiff issued a tax invoice of KRW 67,648,724, total of the supply price (=value of KRW 61,498,840 value-added tax of KRW 61,49,840) by designating the Defendant as “the recipient,” with respect to steel materials supplied as above, as “the recipient,” and issuing the tax invoice of KRW 67,648,72

E. Meanwhile, on the other hand, the Defendant: (a) on April 1, 2014, KRW 25,000,000 as the price for steel materials; and (b) the same month.

2. The sum of KRW 48,00,000, and KRW 48,000,000 was paid on May 9, 2014.

[Ground of recognition] Facts without dispute; Gap evidence Nos. 1, 3, 5, 6, 10 through 15; Eul evidence Nos. 2, 3 and 4 (including each number; hereinafter the same shall apply); fact-finding with F by the court of the trial; the purport of the whole pleadings

2. The parties' assertion

A. With respect to the instant construction project, the Plaintiff entered into a steel material supply contract with the Defendant via H, who was the Defendant’s site manager (on-site manager), and accordingly, supplied steel materials of KRW 69,628,724 (including value-added tax).

The plaintiff was actually paid 48,00,000 won in total from the defendant, who is the other party to the contract, and was also issued a tax invoice to the defendant.

Even if the above H is not the site manager employed by the defendant, such as the defendant's assertion, the case is from the defendant.