1. The defendant's appeal is dismissed.

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

Purport of claim and appeal

1..

1. The reasons for this part of this Court’s reasoning are as stated in Paragraph 1 of Article 420 of the Civil Procedure Act, in addition to the fact that the part on November 14, 201, “.......,” in Part 3 of the judgment of the court of first instance is written as “ November 14, 2012.”

2. The gist of the Plaintiff’s assertion: (a) the Plaintiff, E, and the Defendant completed the same construction as described in the second claim form; and (b) the remainder of the construction work is followed by the Plaintiff; (c) however, there was an agreement on the content that the Defendant would pay to the Plaintiff KRW 970,00,000, which E issued electronic tax invoices, including the construction work for the machine room additionally implemented; and (d) the amount of KRW 277,750,00,000, which the Plaintiff issued the electronic tax invoices, should be paid to the Plaintiff.

Furthermore, the Defendant filed a value-added tax return based on the electronic tax invoices of KRW 277,750,000 issued by the Plaintiff and the electronic tax invoices of KRW 970,00,000 issued by E, and completed settlement under the tax law by receiving the input tax deduction for each corresponding amount.

Therefore, between the Plaintiff, E, and the Defendant at least, KRW 277,750,00, which is an electronic tax invoice issued by the Plaintiff, shall be deemed as the Plaintiff’s construction cost, and it shall be deemed that there was an agreement between the Defendant and the Defendant that the Defendant should pay the said KRW 970,00,000, which is the part of the electronic tax invoice, arising from E

Ultimately, the defendant is obligated to pay the above KRW 277,750,000 to the plaintiff.

In addition, since it is clear that the plaintiff performed the construction of this case on behalf of the defendant, such claim and selectively, Article 739 and Article 739 of the Civil Code (Manager's Right to Demand Reimbursement of Expenses) (1) If the manager has disbursed necessary or useful expenses on behalf of the defendant, he can demand reimbursement from the principal.

(2) A manager is required for the principal.