1. The plaintiff's appeal is dismissed.

2. The costs of appeal shall be borne by the Plaintiff.

Purport of claim and appeal

The first instance court.

1. Facts of recognition;

A. The plaintiff is a company that aims at construction business, etc., and the defendant is a company that aims at construction business, etc.

B. On May 1, 2016, the Plaintiff entered into a subcontract with D Co., Ltd. (hereinafter “D”) on interior construction (other than indoor construction works) among the Escoping projects ordered by D Co., Ltd. from D Co., Ltd. (hereinafter “D”).

C. Meanwhile, F was awarded a subcontract for reinforced concrete construction among the above new construction works using the Defendant’s trade name.

On November 11, 2016, the Plaintiff remitted the amount of KRW 60,000,000 to the deposit account in the Defendant’s name bank account (hereinafter “the instant money”). Accordingly, the Defendant issued an electronic tax invoice using the same day’s supplier as the Plaintiff, the supplier, and the supply price of KRW 60,00,000 (including value-added tax).

【Ground of recognition】 The fact that there is no dispute, Gap 1 through 3 evidence, Eul 1 through 4 evidence (including each number if there is a serial number), the testimony of the witness F of the trial court, and the purport of the whole pleadings

2. Summary of the Plaintiff’s claim

A. On November 11, 2016, the Defendant requested the Plaintiff to lend money as the construction cost is required, and the Plaintiff transferred the instant money to the Defendant.

In order to remaining evidence for a lending of money, the Defendant issued a tax invoice of KRW 60,00,00 (including value-added tax) with the Plaintiff as the recipient on the same day. Since the Plaintiff used the value-added tax of KRW 5,454,550 from the above amount as the data purchased, the Defendant shall pay the remainder of KRW 54,545,450 (=60,000 - 5,454,50) and delay damages therefor to the Plaintiff.

B. Even though F, who is not the Defendant, borrowed the instant money from the Plaintiff, the Defendant had F subcontracted the instant money to F with D using his trade name, and thus, is jointly and severally liable with F to repay the said loan to the Plaintiff, in accordance with Article 24 of the Commercial Act.

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