1. The plaintiff's claim is dismissed.

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

Basic Facts

A. Around January 2014, C Co., Ltd. (hereinafter “C”) concluded a contract for a construction project with the Defendant and the Defendant with respect to the facility construction on the land owned by Jeju Special Self-Governing Province for which the Defendant would receive a subsidy for D Project, with respect to the construction of the facility on the land owned by Jeju Special Self-Governing Province, with the contract amounting to 52,50,000 won and the construction period from February 1, 2014 to May 30, 2014.

(B) The contract amount was reduced to KRW 51,394,00,000 (hereinafter “instant contract for construction”).

Around January 2014, E Co., Ltd. (hereinafter “E”) entered into a purchase contract with the Defendant on the purchase price of KRW 145,00,000 with respect to the supply of goods necessary for the construction of the said facilities.

(hereinafter “instant goods contract”). C.

On February 1, 2014, the Plaintiff issued an electronic tax invoice of KRW 145,00,00,000, in total, KRW 5,380,834, KRW 29,619,056, KRW 110,00.

E transferred KRW 95,00,000 to C on December 29, 2016 (hereinafter “transfer of claims in this case”) to the Defendant, and notified the Defendant of the said transfer on the same day.

E. On December 29, 2016, C filed a lawsuit against the Defendant seeking payment of KRW 31,394,000 for the unpaid construction cost under the instant construction contract and KRW 95,00,000 for the transfer of the instant claim (No. 2016da61602, hereinafter “relevant first instance lawsuit”) and received a judgment in favor of the Defendant on June 11, 2018.

The Defendant appealed against the above judgment (the Jeju District Court Decision 2018Na12292, hereinafter “related second instance lawsuit”), and at the above appellate court acknowledged a claim for the payment of the construction cost under the instant construction contract on October 23, 2019, on the ground that “E entered into the instant goods contract with the Defendant, but considering the various circumstances, the instant goods contract was modified to the Plaintiff and the Plaintiff supplied the goods.”